https://www.taxtmi.com/caselaws?id=267908 Cenvat credit of service tax on outdoor catering services received before 1-4-2011 was admissible where the services were completed in March 2011 and the invoice or challan had been issued before that date, even if payment was made later. Rule 4(7) of the Cenvat Credit Rules, 2004, as amended, allowed availment of credit on payment of the value of the input service in such cases. The Board circular also clarified that credit remained available for services completed before 1-4-2011 notwithstanding later payment. The demand was therefore not sustainable. en-us Mon, 25 Nov 2013 00:00:00 +0530 Tue, 17 Nov 2015 05:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267908 Cenvat credit of service tax on outdoor catering services received before 1-4-2011 was admissible where the services were completed in March 2011 and the invoice or challan had been issued before that date, even if payment was made later. Rule 4(7) of the Cenvat Credit Rules, 2004, as amended, allowed availment of credit on payment of the value of the input service in such cases. The Board circular also clarified that credit remained available for services completed before 1-4-2011 notwithstanding later payment. The demand was therefore not sustainable. Case-Laws Service Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267908