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TMI Blog2017 (11) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... d - the decision in the case of M/s. C.L. Educate Versus Commissioner of Service Tax, Delhi [2015 (10) TMI 2544 - CESTAT NEW DELHI], relied upon, where it was held that There are no specific restrictions or prohibitions contained in Rule 6 of the Cenvat Rules, providing for reversal of cenvat credit on monthly/periodic basis - appeal allowed - decided in favor of appellant. - ST/Misc./40999/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on taxable output service. That appellants did not utilize the CENVAT credit for payment of service tax on the taxable output services from September 2004 to March 2005. However, they utilized that credit earned during the earlier period for discharge of tax liability for April and May 2005. Department took the view that such subsequent utilization of the amount, utilizing credit in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequently utilized by them for discharge of tax liability for the months of April and May 2005. Ld. counsel places reliance on the ratio of the following case laws:- (a) Vijayanand Roadlines Ltd. Vs. Commissioner of Central Excise, Belgaum - 2007 (7) STR 219 (b) Idea Cellular Ltd. Vs. Commissioner of Central Excise, Rohtak - 2009 (16) STR 712 (c) M/s. C.L. Educate Vs. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to fathom having reached such a conclusion the adjudicating authority then takes a U turn holds that such utilization is on the restrictions imposed under Rule 6(3) of the CENVAT Credit Rules as was in force during the material time. However, a perusal of Rule 6(3)(c) indicates that there is no such restriction that 20% credit earned should be utilized within a particular period. This being so, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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