2018 (10) TMI 1066

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..... This appeal is directed against the impugned order dated 07.09.2017 passed by the Commissioner (Appeals), Central Excise, Nagpur. 2. Brief facts of the case are that the appellant herein is engaged in the business of providing works contract service, which is categorized as a taxable service, defined under the Finance Act, 1994. The appellant avails Cenvat Credit of service tax paid on the inpu .....

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..... ppearing for the appellant submits that the embargo of taking Cenvat Credit under Rule 4(7) of the rules was brought into statute book with effect from 01.09.2014 and since, the disputed invoices were issued prior to such effective date, the benefit of Cenvat Credit granted on the erstwhile provisions of the rules cannot be snatched away. To support such stand, learned Advocate has relied on the d .....

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..... ce the invoices were issued by the service providers prior to the date of amendment of Rule 4(7) of the Rules, the provisions of unamended Rule 4(7) will be applicable for consideration of the dispute. Under the rule (effective upto 31.08.2014), there were no restrictions/stipulations contained that the assessee should avail the Credit within six months from the date of invoice / payment of servic .....

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