9911796707
TMI Blog2015 (8) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Therefore, in absence of any specific prohibitions contained in the Cenvat Statue to that effect, cenvat credit cannot be denied to the appellant. With regard to the observations of the lower authorities that no transitional provisions having been provided in respect of input services in Rule 3(2) of the Cenvat Credit Rules, 2004, and thus, taking of credit is not in conformity with the said Rules, I am of the view that the said sub-rule has no application in the case of capital goods or service tax for the reason that the goods or services are not in relation to the raw material or input that is specifically used for manufacture of the exempted/ dutiable final product. Therefore, in absence of specific mention of input service in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit amounting to ₹ 8,21,940/- taken by the appellant was disallowed in the adjudication order and the same was also confirmed in the impugned order dated 22.06.2011. Hence this present appeal before this Tribunal. 2. Sh. Abhishek Jaju, the Ld. Advocate appearing for the appellant submits that service tax paid on the industrial and Construction Service relates to construction of the new factory building for housing the machines/ Machineries for commencement of the manufacturing activities. He further submits that since Central Excise registration was taken by the appellant on 14.11.2008, the service tax indicated in the invoices dated 31.10.2008 was taken by the appellant on 01.03.2009, which is after the commencement of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e input services received by the manufacturer. So far as taking of cenvat credit on the input service is concerned, the requirement of the said Rule is that the input service has to be received by the manufacturer of final product on or after the 10 th day of September 2004. On perusal of the Cenvat Credit Rules, 2004, it reveals that no restrictions have been imposed providing for not taking the cenvat credit prior to obtaining the central excise registration. Therefore, I am of the considered view that in absence of any specific prohibitions contained in the Cenvat Statue to that effect, cenvat credit cannot be denied to the appellant. 6. With regard to the observations of the lower authorities that no transitional provisions having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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