2014 (9) TMI 817

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....ant is a manufacturer of Sponge Iron. The appellant imports certain inputs for the manufacture through Port for which CENVAT Credit of Service Tax paid on the port services is availed. The appellant also provides port services for port handling to other parties, as output services and paid Service Tax for port services to the Revenue. The appellant is registered with the Central Excise Department and was also registered subsequently with Service Tax Department w.e.f. 12.1.2004. A show-cause notice was issued dated 1.10.2008 proposing to disallow CENVAT Credit availed by the appellant for the input services amounting to Rs. 18,42,948/- availed during the period October, 2003 to September, 2004 when the Cenvat Credit Rules, 2004 came into eff....

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....proper. Being aggrieved the appellant have preferred the appeal before this Tribunal. 3. The appellant has drawn my attention to Rule 3 of the Service Tax Credit Rules, 2002, which reads as under:-           "3. Service Tax credit - (1) An output service provider shall be allowed to take credit (hereinafter referred to as service tax credit (of the service tax paid on input service in the following manner, namely:-         (a) where the input service falls in the same category of taxable service as that of output service, service tax credit shall be allowed to be taken on such input service for which invoice or bill or challan is issued on or after the ....

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....t service tax with the output tax from excise duty under the provision of Section 11 of the Cenvat Credit Rules, 2004, which reads as follows: -       "Rule 11. Transitional provision. - (1) Any amount of credit earned by a manufacturer under the CENVAT Credit Rules, 2002, as they existed prior to the 10th day of September, 2004 or by a provider of output service under the Service Tax Credit Rules, 2002, as they existed prior to the 10th day of September, 2004, and remaining unutilized on that day shall be allowed as CENVAT credit to such manufacturer or provider of output service under these rules, and be allowed to be utilized in accordance with these rules." 3.2 The appellant also raised ground of limitatio....