2015 (2) TMI 961

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..... t:- The issue of availment of service prior to April 2011 is not in dispute. Therefore, I hold that as per Rule 6(5) of Cenvat Credit Rules, 2004, during the relevant time, the appellants are entitled to take CENVAT Credit on inputs service namely security service. It is immaterial whether the same is taken later on as held in the Circular No. 943/04/2011-CX dated 29.04.2011. In these circumstance .....

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..... ailing input service credit without payment of duty under Rule 6(3)(i) of Cenvat Credit Rules, 2004. 2. Heard both sides. 3. The contention of the learned Consultant for the appellants is that prior to April 2011, Rule 6(5) of Cenvat Credit Rules, 2004 was in force and as per the said Rule there were specified services which were available to take input service credit if the assessee is enga .....

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..... d Consultant relates to rent-a-cab service which was excluded from input service. In this case the service namely Security service has been availed by the appellant. 5. Considered the submissions made by both the sides. 6. The issue of availment of service prior to April 2011 is not in dispute. Therefore, I hold that as per Rule 6(5) of Cenvat Credit Rules, 2004, during the relevant time, th .....

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