https://www.taxtmi.com/caselaws?id=186576 The Tribunal set aside the order denying cenvat credit of service tax to the appellant, ruling that the Department failed to prove services were provided before the effective date of the Cenvat Credit Rules, 2004. The appellant's evidence, including a certificate from the service provider, indicated services were rendered after the specified date. As the Department did not dispute the certificate's authenticity or provide contrary evidence, the appellant was granted the cenvat benefit, and the appeal was allowed with consequential relief. en-us Wed, 15 Jul 2015 00:00:00 +0530 Fri, 23 Sep 2016 11:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186576 The Tribunal set aside the order denying cenvat credit of service tax to the appellant, ruling that the Department failed to prove services were provided before the effective date of the Cenvat Credit Rules, 2004. The appellant's evidence, including a certificate from the service provider, indicated services were rendered after the specified date. As the Department did not dispute the certificate's authenticity or provide contrary evidence, the appellant was granted the cenvat benefit, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186576