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TMI Blog2014 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were rendered after 10.09.2004 in respect of those invoices. - demand with interest confirmed - penalty waived - Decided partly in favour of assssee. - Appeal No.E/362/2008-SM - Order No. A/11858/2014 - Dated:- 30-10-2014 - MR.M.V. RAVINDRAN, J. For the Appellant : Shri S.R. Dixit, Adv. For the Respondent: Shri Alok Srivastava, Dy.Commissioner (AR) JUDGEMENT Per: M.V. Ravindran; 1. This appeal is directed against Order-in-Appeal No.Commr.(A)/3/VDR-I/2008, dt.28.01.2008. 2. The relevant facts that arise for consideration, after filtering out unnecessary details, are that the appellant herein was availing the benefit of CENVAT Credit Rules, 2004 and were discharging duty liability on the finished goods manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014-TIOL-1035-CESTAT-MUM iv) Idea Mobile Communications Ltd Vs CCE Meerut 2012-TIOL-83-CESTAT-DEL 4. Ld.D.R., on the other hand, would submit that the CENVAT Credit availed is in respect of the services rendered prior to the amendment to Rule 3(1) of CENVAT Credit Rules, 2004. It is his submission that the goods were exported prior to 10.09.2004 and hence the commission paid to foreign agent is indicated on all the documents which were filed for export of the goods. It is his submission that the provisions would directly apply in the case in hand as the said provisions specifically reads as the CENVAT Credit Rules, 2004 are applicable only in respect of the duties paid on or after 10.09.2004 and invoices raised on or after 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax credit) of Service Tax paid on such input services, which fall in the same category of taxable service as that of output service, for which invoice/bill is issued on or after 16.08.2002. From the said provisions, it is very clear that a provider of output service was entitled for the credit of Service Tax paid on input service provided the input service and the output service fell under the same category of service. Thus cenvat credit of Service Tax paid on the input service of Business Auxiliary Service was admissible only if the output service provider was providing the same service i.e. Business Auxiliary Service. In the instant case, the appellants were not providing Business Auxiliary Service and, therefore, not eligible to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment has been raised or not or whether it has been raised in advance or after completion of service. Once service is rendered, Service Tax is leviable, irrespective of whether the bill is raised immediately after the service is rendered or at a subsequent date. Therefore, this argument of the appellants is not correct and hereby rejected. 5.5 Further, in terms of Rule 3 of the CENVAT Credit Rules, 2004, a manufacturer or provider of output service is eligible to avail credit of Service Tax paid on any input service received by the manufacturer of final product or by the provider of output services on or after the 10.09.2004. In view of the said provisions, a manufacturer can avail the CENVAT Credit of Service Tax paid on input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e them to avail the CENVAT Credit. 9. It can be seen from the above reproduced findings that the appellant is not contesting this factual matrix as to the payment of Service Tax liability was in respect of the goods which were cleared and exported prior to 10.09.2004. The findings of the first appellate authority are correct to that extent as the services rendered by commission agent were completed prior to 10.09.2004. The invoices raised by the commission agent in January 2005 and March 2005 may not carry any further the case of the appellant as no services were rendered after 10.09.2004 in respect of those invoices. I concur with the finding recorded by the first appellate authority as to the interpretation of Rule 3 as reproduced here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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