TMI Blog2023 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. As per the excel sheet submitted by the appellant in respect of all the invoices related to the credit of Rs. 1,58,66,384/-, it is observed that all the invoices are pertaining to the period prior to 01.04.2011. As it is opined that the eligibility of the credit to be considered as on date of receipt of service but in the present case the Adjudicating Authority has not examined the actual date of receipt of service. Therefore, for this limited purpose matter needs to be remanded back to the Adjudicating Authority. The Adjudicating Authority opinion that only for the reason that the credit was availed after 01.04.2011 when Rule 6(5) was omitted, the appellant are not eligible for cenvat credit on 16 services as prescribed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had failed to follow the prescribed condition of Rule 6 (3A) for reversal of credit by not including the credit amounting to Rs. 1,58,66,384/- which pertains to the input credit on the services mentioned in Rule 6 (5) in the year 2011-2012, since Rule 6(5) was omitted w.e.f 01.04.2011. The show cause notice also alleged that further the sum of cenvat credit amount of Rs. 3,52,69,062/- was wrongly availed in the month of October, 2012 and December, 2012 whereas the credit pertained to the financial year 2011-12. On the aforesaid contention, the show cause notice proposed to demand amount of Rs. 1,63,41,548/-, a short paid/ reversed credit due to non-inclusion of the amount of Rs. 1,58,66,384/- and Rs. 3,52,69,062/- at the time of qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 to 349 that all the services received prior to 01.04.2011 and all the invoices are dated prior to 01.04.2011. Thus, it stands proved that the said services were received prior to 01.04.2011 when Rule 6 (5) was in existence. Thus, the learned Commissioner has mechanically confirmed the demand of inclusion of cenvat credit amount to Rs. 1,58,66,384/-. He submits that it is a settled law that the eligibility of cenvat credit with respect to any service received shall be governed by the law existing at the time of receipt of the services. In this context he placed reliance on the following judgments:- Spenta International Ltd 2007 (216) ELT 133 (Tri.LB) Grasim Industries Ltd 2004 (176) ELT 265 (T), 2005 (179) ELT A38 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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