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TMI Blog2017 (10) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... W DELHI], where it was held that The Commissioner’s finding that during the period prior to 10-9-2004, in terms of Service Tax Credit Rules, 2002, the Cenvat credit was available only in respect of those input services which were of the same category as that of output service is factually incorrect as these rules had been amended w.e.f. 14-5-2003 by N/N. 5/2003-S.T. so as to permit Cenvat credit even in respect of those input services which were not falling in the same category as that of output service. CENVAT credit - it was alleged that invoices had been issued prior to 10-9-2004 and in terms of the provisions of Rule 3(1) of Cenvat Credit Rules, 2004, the Cenvat credit in respect of such invoices cannot be allowed - Rule 11(1) of CCR, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit taken by any unit at the discretion of the management, and accordingly I hold that the Dhampur Unit of the appellant have rightly taken the Cenvat credit and the same is allowable, in respect of the amounts of ₹ 5,53,472/- (Rs.3,62,072/- + ₹ 1,91,400/-)." Therefore, I hold that Cenvat credit is entitled to be availed by the appellant for the invoices/debit notes issued in the name of the Head Office by the service provider. 4. With regard to services availed prior to 10/09/2004 and debit note issued after 10/09/2004, whether the appellant is entitled to avail Cenvat credit. I find that the said issue has been decided by the Hon'ble CESTAT, New Delhi Bench in the case of Idea Mobile Communications Ltd. Versus Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of sub-rule (1) of Rule 11 which are reproduced below : "any amount of credit earned by a manufacturer under Cenvat Credit Rules, 2002, as they existed prior to 10-9-2004 or by a provider of output services under Service Tax Credit Rules, 2002, as they existed prior to 10-9-2004, and remaining unutilised on that day shall be allowed as Cenvat credit to such manufacturer or provider of output services under these rules and allowed to be utilised in accordance with these rules. " Thus while sub-rule (1) of Rule 3 provides for availment of credit of service tax, Central Excise Duty and other specified duties paid on the input services and inputs received on or after 10-9-2004, sub-Rule (1) of Rule 1 1 provides for availm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed to take credit (hereinafter referred to as service tax credit) of the service tax paid on input service in the following manner, namely (a) where the input service falls in the same category of taxable service as that of output service, service tax credit shall be allowed to be taken on such input service for which invoice or bill or challan is issued on or after the sixteenth day of August, 2002. (b) in any other case, service tax credit shall be allowed to be taken on such input service for which invoice or bill or challan is issued on or after the fourteenth day of May, 2003 : Provided that the output service provider shall be allowed to take such credit, on or after the day on which he makes payment of the value of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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