2011 (10) TMI 74

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..... h denial of input service credit on the service tax paid by the appellant as input service recipient on the services availed from their Foreign Service provider after 18.04.2006. The show cause notice was issued on the allegation that as per rule 3(1) (ix) of the Cenvat Credit Rules, 2004, the assessee can take credit on service tax paid leviable under section 66 of the Finance Act 1994 and in thi .....

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..... row compass, therefore, after waiver of pre-deposit, I have taken up the appeal also for final disposal as agreed by both the sides. Considering the fact that while issuing show cause notice and passing the order by both Lower Authorities, the amendment made through Finance Act 2011 was not available with them and the appellant's case is squarely covered by the amendment of the Finance Act in Rule .....

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