2016 (10) TMI 793

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....ent Shri Bipin Garg (Adv.) & Ms. Rinki Arora (Adv.) for the Respondent(S) ORDER Per Mr. Anil Choudhary : The Appellant, Revenue, is in appeal against Order-in-Appeal No. 105/ST/ALLD/2013 dated 07-11-2013, passed by ld. Commissioner (Appeals), Customs, Central Excise & Service Tax, Allahabad. 2. Brief fact of the case is that M/s Kesarwani Zarda Bhandar, Sahson, (Respondent) are engaged in the....

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....TA Service, which is not correct in view of the fact the CENVAT Credit of input service is allowed only after payments towards value of service and service tax both are made as per the provisions contained in Rule 4(7) of CENVAT Credit Rules, 2004 which stipulates that the CENVAT Credit in respect of input service shall be allowed on or after the day on which payment is made of the value of input ....