Input service tax credit - Change in Cenvat Credit Rules

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service rules 2002 says input credit can be claimed for invoices issued on or after 14 May,03 and  Cenvat Credit Rule, 2004 say that it can be claimed if invoices issued on or after 10 sep,04 so whts the use of this. As when 2004 rules come in til that time earlier one wil be valid.so whts the intention or reason for change of this date

AI Summary

Clarification on Cenvat Credit Rules: Effective Date Changes Explained for Input Service Tax Credit Claims A query was raised regarding the change in dates for claiming input service tax credit as per the Cenvat Credit Rules. The 2002 rules allowed credit for invoices issued on or after May 14, 2003, while the 2004 rules changed this to September 10, 2004. The concern was about the rationale behind this change. In response, it was clarified that the dates indicate the effective periods for each set of rules, and credits for invoices issued before the new cutoff date are still available under the old rules, except in special circumstances.