TMI Blog2023 (10) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... il 01, 2011 - The finding recorded by Commissioner (Appeals) that the work was executed and the invoices were raised after April 01, 2011 is perverse as it is not borne out from the records. It is, however, correct that the entry was made in the ledger of the appellant in March, 2012, but this is not the material date. Rule 4(7) of the CENVAT Credit Rules, as it existed prior to April 01, 2011, provides that the CENVAT credit in respect of input service shall be allowed on or after the date which the payment is made of the value of the input service and the service tax is paid. It is not in dispute that the payment was made prior to April 01, 2011 and service tax was also paid prior to April 01, 2011. Such being the position, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork, RCC foundation work, construction of reservoir and other minor allied activities. A work order dated 31 December 2009 was issued to the Contractor detailing the activities to be undertaken. The total value of the Work Order was Rs.14,11,40,596.95/-. On conclusion of the work undertaken by the Contractor, a final invoice dated December 11, 2010 was issued to the appellant amounting to Rs.14,88,71,175/-. The amount was also paid. The reservoir constructed by Contractor, however, developed leakage issues and the appellant engaged the services of another contractor, for rectification of the same. A work order dated 06 November 2010 was issued by the appellant amounting to Rs.72,39,062/-. Thereafter, an invoice dated 17 December 2010 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 01.03.2011 and certain services were put in the excluded category. In other words, the credit of these specified services was not available to the assessee notwithstanding anything else contained elsewhere. The definition of input service excludes the following services,- (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for (a) construction of a building or a civil structure or a part thereof, or (b) laying of foundation or making of structures for support of capital goods, 9. The services of construction of reservoir received by them falls under the excluded category. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the CENVAT credit was availed in the ledger in March, 2012, the appellant would clearly not be entitled to avail CENVAT credit. 8. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 9. Rule 4 (7) of the CENVAT Credit Rules 2004, as it existed prior to April 01, 2011, is reproduced below: (7) The CENVAT credit in respect of input service shall be allowed, on or after the day which payment is made of the value of input service and the service lax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in rule 9. 10. In the present case, the documents on record clearly establish th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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