2014 (11) TMI 752

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..... edit was expressly disallowed by amendment of the Rules. Further, I hold that the whole proceedings against the appellant were misconceived. Hence, the impugned order is set aside - appellant is permitted to take CENVAT Credit - Decided in favour of assessee. - Appeal No. ST/225/12 - - - Dated:- 28-8-2014 - Anil Choudhary, J. For the Appellant : Shri K.P. Chaudhari, C.A. For the Resp .....

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..... oviding output service. In terms of the clause 1(i) of Rule 2, they were not entitled to avail CENVAT Credit of Service Tax paid on construction service and consulting engineer service. Hence, a show-cause notice dated 16.4.2009 was issued which later was confirmed disallowing the CENVAT Credit availed ₹ 4,54,620/- with interest and equal penalty under Rule 15 of Cenvat Credit Rules, 2004. .....

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..... states that as the reversal has been made much before the issue of show-cause notice, no proceedings under Section 73 were attracted. 5. The learned Supdt. (AR) appearing for the Revenue relies on the impugned order but admits on query by the Bench that Construction Services and Consulting Engineering Services were allowable as input services during the relevant period provided under Rule 2(l) .....

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