https://www.taxtmi.com/caselaws?id=212094 Transitional Cenvat credit could not be denied merely because invoices were issued before 10-9-2004, since Rule 11(1) preserved unutilised credit earned under the earlier regime and had to be read with Rule 3(1) of the Cenvat Credit Rules, 2004. The pre-10-9-2004 credit scheme also allowed input-service credit even where the input and output services were of different categories, provided the invoices, bills or challans fell within the operative period of the amended rule introduced on 14-5-2003. The disallowance was therefore set aside and the matter remitted for fresh verification of invoice dates and the applicable credit regime. en-us Wed, 23 Nov 2011 00:00:00 +0530 Fri, 13 Apr 2012 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212094 Transitional Cenvat credit could not be denied merely because invoices were issued before 10-9-2004, since Rule 11(1) preserved unutilised credit earned under the earlier regime and had to be read with Rule 3(1) of the Cenvat Credit Rules, 2004. The pre-10-9-2004 credit scheme also allowed input-service credit even where the input and output services were of different categories, provided the invoices, bills or challans fell within the operative period of the amended rule introduced on 14-5-2003. The disallowance was therefore set aside and the matter remitted for fresh verification of invoice dates and the applicable credit regime. Case-Laws Service Tax Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212094