2015 (11) TMI 717

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..... Sharma, AR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of duty and penalty I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The credit of Service Tax of Rs. 60,214/- has been confirmed against the appellant, which was availed by them during the month of April, 2011 for the outdoor catering services received i....

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....h, 2011, when they were admittedly covered by the definition of inputs service. The issue stands decided by the Tribunal decision Reference can be made to order Nos. 1441-1442/2009(SM)(BR), dated 12-11-2009. 4. In any case I find that the along with the change in the Cenvat Credit Rules amendment was also made in sub-rule 4(7). The said rule, provided as under : "Provided also that Cenv....

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....leted before 1-4-2011. This means that where the services have been fully received prior to 1-4-2011, the credit of Service Tax paid on the service is available even though payment was made or after on 1-4-2011. Though, both the above provisions, i.e., Rule 4(7) and the circular was placed before Commissioner (Appeals), he has chosen not to deal with the same. When the Appellate Authority's att....