https://www.taxtmi.com/caselaws?id=185466 Cenvat credit on input services was held admissible where the Cenvat Credit Rules, 2004 contained no express bar against credit merely because the services were received before Central Excise registration or before commencement of manufacturing. Rule 3(1) was treated as the enabling provision for availment of credit on input services received on or after 10 September 2004, and Rule 3(2) was found inapplicable to the department's objection on these facts. Earlier Tribunal decisions supporting credit despite pre-registration receipt of services were also relied upon. The denial of credit was therefore held unsustainable, and the assessee was held entitled to the disputed credit. en-us Mon, 17 Aug 2015 00:00:00 +0530 Fri, 18 Nov 2016 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185466 Cenvat credit on input services was held admissible where the Cenvat Credit Rules, 2004 contained no express bar against credit merely because the services were received before Central Excise registration or before commencement of manufacturing. Rule 3(1) was treated as the enabling provision for availment of credit on input services received on or after 10 September 2004, and Rule 3(2) was found inapplicable to the department's objection on these facts. Earlier Tribunal decisions supporting credit despite pre-registration receipt of services were also relied upon. The denial of credit was therefore held unsustainable, and the assessee was held entitled to the disputed credit. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185466