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TMI Blog2018 (2) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Distributor (ISD) invoice during November 2011 is entitled for CENVAT Credit as an input service under Rule 2(1) of CCR? Held that: - the documents produced by the appellant on record clearly establishes that the construction service was obtained prior to 1.4.2011 and it is only distributed by the ISD in November 2011 - credit cannot be denied - appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 to December 2012, it was noticed that the assessee have availed CENVAT credit on various input services which do not fall in the definition of input service as per Rule 2(1) of CENVAT Credit Rules, 2004 (CCR). In the present appeal, the input services of Commercial and Industrial Construction Service on which CENVAT credit was denied by both the authorities and aggrieved by the said denial, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the appellant submitted that the impugned order is not sustainable in law because the same is passed contrary to the factual position on record. He further submitted that the input service of Commercial and Industrial Construction Service was availed prior to 1.4.2011 and he has also produced the invoice dated 15.12.2010 which shows that the said service was procured prior to 1.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel in support of his submissions relied upon the following decisions: Kamal Rub Plast Industries Pvt. Ltd. vs. CC: 2016 ( 41) STR 855 Prayas Engineering Ltd. vs. CCE: 2015 (37) STR 508 Bharat Fritz Werner Ltd. vs. CCE: 2011 (22) STR 429 Carrier Air-conditioning and Refrigeration Ltd. vs. CCE: 2016 (41) STR 824 ITC Ltd. vs. CCE vice versa vide Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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