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    <title>2017 (2) TMI 379 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed as the appellant&#039;s claim for Cenvat credit on service tax paid for periods 2002-03 and 2005-06 in April 2007 was found ineligible under Rule 3(i) and Rule 11 of the Cenvat Credit Rules, 2004. The Member (Judicial) held that credit was only permissible for services received after 10-9-2004, and transitional provisions did not apply to services provided before that date. The decision was based on the clear provisions of the rules and previous judgments supporting the department&#039;s disallowance of the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338679</link>
      <description>The appeal was dismissed as the appellant&#039;s claim for Cenvat credit on service tax paid for periods 2002-03 and 2005-06 in April 2007 was found ineligible under Rule 3(i) and Rule 11 of the Cenvat Credit Rules, 2004. The Member (Judicial) held that credit was only permissible for services received after 10-9-2004, and transitional provisions did not apply to services provided before that date. The decision was based on the clear provisions of the rules and previous judgments supporting the department&#039;s disallowance of the credit.</description>
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