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TMI Blog2018 (10) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... o the availment of CENVAT Credit beyond the time limit specified in CENVAT Credit Rules and this has been clarified by the Board vide Notification No. 21/2014. Further, there is no dispute that the CENVAT Credit has been availed here in this case in February, 2015 which is within six months period and thereby, satisfying with the CBEC Notification No. 21/2014. Appeal restored. - E/40758/2018 - 42607/2018 - Dated:- 9-10-2018 - Shri P Dinesha, Member (Judicial) For the Appellant : Ms. K. Nancy, Advocate For the Respondent : Shri. R. Subramaniyan, AC (AR) ORDER This appeal is filed by the assessee against the Order-in-Appeal No. 27/2018 dated 31.01.2018 passed by the Commissioner of G.S.T. Central Excise (Appeals- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuously; the point of taxation was to be decided by applying the first proviso to Rule 3 of Point of Taxation Rules when the commission having been paid on 29.11.2014 was relevant to determine the point of taxation; that the input tax credit was distributed based on the invoice raised on 28.02.2015 which was well within the period stipulated under rule 4 of the CENVAT Credit Rules, 2004; etc., and thus, requested for dropping of the proposed proceedings. 1.4 The adjudicating authority vide Order-in-Original No. 44/2017 dated 31.03.2017 accepted the plea of the appellant by observing inter alia that the Point of Taxation Rules, 2011 related to the determination of time for levy of service tax whereas the issue involved was whether the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeared for the appellant and Shri. R. Subramaniyan, Ld. AC (AR) appeared for the Revenue. 3. I have heard the rival contentions, perused the documents placed on record and have also gone through the facts. 4.1 Admittedly, in this case the CENVAT Credit availed of ₹ 15,86,158/- has been distributed on pro rata basis by the Input Service Distributor (ISD) to the appellant which has been availed by the assessee-appellant as input service tax credit during February, 2015 under Rule 4A, the conditions of which according to the adjudicating authority have been fulfilled by the appellant. The adjudicating authority relied on Notification No. 21/2014-CE (NT) dated 11.07.2014 in the Show Cause Notice, but however without referring to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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