2015 (11) TMI 717

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..... RDER After dispensing with the condition of pre-deposit of duty and penalty I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The credit of Service Tax of Rs. 60,214/- has been confirmed against the appellant, which was availed by them during the month of April, 2011 for the outdoor catering services received in March, 2011. The lower authorities has o .....

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..... y the definition of inputs service. The issue stands decided by the Tribunal decision Reference can be made to order Nos. 1441-1442/2009(SM)(BR), dated 12-11-2009. 4. In any case I find that the along with the change in the Cenvat Credit Rules amendment was also made in sub-rule 4(7). The said rule, provided as under : "Provided also that Cenvat credit in respect of an invoice, bill or, as .....

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..... ervices have been fully received prior to 1-4-2011, the credit of Service Tax paid on the service is available even though payment was made or after on 1-4-2011. Though, both the above provisions, i.e., Rule 4(7) and the circular was placed before Commissioner (Appeals), he has chosen not to deal with the same. When the Appellate Authority's attention was drawn to the provisions and the Board Cir .....

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