TMI Blog2018 (10) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... es were issued by the service provider to the appellant during the month of February/ March 2013 and June 2014 and that the appellant had availed Cenvat Credit in November 2014 and January 2015. Since the invoices were issued by the service providers prior to the date of amendment of Rule 4(7) of the Rules, the provisions of unamended Rule 4(7) will be applicable for consideration of the dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts of the case are that the appellant herein is engaged in the business of providing works contract service, which is categorized as a taxable service, defined under the Finance Act, 1994. The appellant avails Cenvat Credit of service tax paid on the input services. During the disputed period, the appellant had availed Cenvat Credit on input service in November 2014/January 2015 on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 01.09.2014 and since, the disputed invoices were issued prior to such effective date, the benefit of Cenvat Credit granted on the erstwhile provisions of the rules cannot be snatched away. To support such stand, learned Advocate has relied on the decision of this Tribunal in the case of Commissioner of Central Excise, Chennai v. Ashok Leyland Ltd. - 2000 (122) ELT 807 (Tribunal) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of unamended Rule 4(7) will be applicable for consideration of the dispute. Under the rule (effective upto 31.08.2014), there were no restrictions/stipulations contained that the assessee should avail the Credit within six months from the date of invoice / payment of service tax. Such embargo brought out in the statute at later date will not snatch away the statutory right of the assessee to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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