2015 (7) TMI 1134

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....peal is directed against the impugned order dated 27.03.2009 passed by the Commissioner Central Excise (Appeals)-Jaipur-II, wherein cenvat credit of service tax taken by the appellant has been denied on the ground that the services indicated in the invoices were received prior to 10.09.2004, when the Cenvat Credit Rules, 2004 was not in vogue. 2.  Sh. Vipul Agarwal, the Ld. Advocate appear....

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....effective date.  Thus, according to the Ld. Advocate, the onus lies with the Department to prove that the services were provided prior to 10.09.2004 have not been satisfactorily discharged. 3.  Per contra, the Ld. DR, Sh. RK Mishra appearing for the Respondent reiterates the findings recorded in the impugned order. 4.  I have heard the Ld. Counsel of both sides and perused the....

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....04.  However, I find from the certificate produced by the appellant that the service provider M/s Mcnally Bharat Engineering Co. Ltd. vide their certificate dated 11.09.2007 has categorically stated that work/service relating to the disputed invoices were completed after 10.09.2004.  I also find that though the said certificate was produced by the appellant before the authorities below, ....