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TMI Blog2018 (7) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in the year 2005 - the appellant has rightly availed the credit on construction activity being done by the appellant prior the amendment in the definition of input service. Also the said amendment cannot be made applicable retrospectively. Extended period of limitation - Held that:- It was for the first time in 2014 that a fixed limit of 6 months was introduced which has now been enhanced to one year for availing the credit of input services. The said amendment/ incorporation in Cenvat Credit Rules also cannot take a retrospective effect. In the absence of any fixed time limit, the availment of Cenvat Credit on permissible input services cannot be held beyond limitation (the construction services being permissible input prior 1.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire demand. The order was challenged before the Commissioner (Appeals), who vide the impugned order has upheld the demand. Resultantly, the present appeal. 2. I have heard Mr.Prabhat Agarwal, ld. C.A. for the appellant and Shri Podar, ld. DR for the Revenue. 3. It is submitted on behalf of appellant that he availed the Cenvat credit on the input services but the same has been denied by the Department on the pretext of change in the definition of input service w.e.f. 1st April 2011. It is submitted that despite this amendment, it is submitted that the expenses on input services were incurred while constructing a Klin in the year 2005-06. No doubt the credit was got availed in the year 2012 but the fact remains is that the same became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice definition w.e.f. 1st April 2011 or not. 7. With effect from 1st April, 2011 the definition of input services has been redefined and the services received in construction of a building or a civil structure or a part thereof has been specifically excluded from the category of the input service. The peculiar fact of the present case is that the input services were received in the year 2005. This issue of availing the Cenvat credit on various input services and utilization thereof has been decided by Mumbai Tribunal in the case of Idea Cellular Ltd. vs. C.S.T., Mumbai 2006 - TIOL -2486 Tri.-Mum., it was held therein that such Cenvat credit can always be allowed. Since the services of constructions were received much prior the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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