https://www.taxtmi.com/caselaws?id=362785 Entitlement to Cenvat credit on input services depended on Rule 3(1) of the Cenvat Credit Rules, 2002 and the proviso governing the date of payment and the invoice or bill of challan. The amended rule permitted credit under clause (a) for input services in the same category of taxable service where the invoice or bill of challan was issued on or after 16.08.2002, and under clause (b) in other cases where it was issued on or after 14.05.2003. As the payment dates in the annexure showed that all bills were paid after 14.05.2003, and the credit was taken during July 2013 to September 2013, the credit was not inadmissible under Rule 3(1)(b) and denial of credit was unsustainable. en-us Thu, 21 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362785 Entitlement to Cenvat credit on input services depended on Rule 3(1) of the Cenvat Credit Rules, 2002 and the proviso governing the date of payment and the invoice or bill of challan. The amended rule permitted credit under clause (a) for input services in the same category of taxable service where the invoice or bill of challan was issued on or after 16.08.2002, and under clause (b) in other cases where it was issued on or after 14.05.2003. As the payment dates in the annexure showed that all bills were paid after 14.05.2003, and the credit was taken during July 2013 to September 2013, the credit was not inadmissible under Rule 3(1)(b) and denial of credit was unsustainable. Case-Laws Service Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362785