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TMI Blog2017 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... day of September 2004 whereas in this case admittedly the import of services were taken in the year 1999 and therefore no cenvat credit is available as per the statutory Rules - Credit rightly denied - appeal dismissed - decided against appellant. - ST/21357/2014-SM - 20024/2017 - Dated:- 3-1-2017 - Shri S.S Garg, Judicial Member Ms Saloni Bajaj, Advocate, For the Appellant Shri N. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le services of Consulting Engineer, Maintenance or Repair and Commercial Training or Coaching. During the course of audit of the record of the appellant, it was noticed that the appellant availed credit of service tax of ₹ 3,76,227/- (Rupees Three Lakhs Seventy Six Thousand Two Hundred and Twenty Seven only) on invoices raised during the year 1999 and credit was availed in April 2009. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed due to him and therefore the appellant has a right to take cenvat credit of the same and there is no limitation for claiming the credit. 3. On the other hand the learned AR reiterated the findings of the Commissioner and has submitted that as per the Cenvat Credit Rules, 2004 cenvat credit can only be taken on any input or capital goods received in the factory of manufacture of final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, credit has been availed by them during April, 2009 in respect of payments made by them during March, 2009. Therefore, the provisions of CCR, 2004 apply to them. On perusal of records, it is noticed that the invoices for the services received by them have been raised during the year 1999. As the input services received by the appellants prior to 10.09.2004 and the invoices have been dated pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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