2017 (8) TMI 18

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....Per: S.S GARG The present appeal is directed against the impugned order dated 22.01.2014 passed by the Commissioner (Appeals) whereby he has dismissed the appeal of the appellant on the ground that Rule 3 of the Cenvat Credit Rules, 2004 clearly applies that a service provider can avail cenvat credit in respect of any input service received by them on or after 10.09.2004 and in the instant case....

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....ng service tax along with interest and penalty. After following the due process, the original authority confirmed the demand of service tax along with interest and penalty. Aggrieved by the said order, the appellant filed an appeal before the Commissioner who has also rejected the appeal of the appellant and hence the present appeal. 2. Learned counsel for the appellant submitted that the appel....

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....fter 10^th day of September 2004. He further submitted that as per the statutory provisions of Cenvat Credit Rules, 2004 cenvat credit cannot be availed with regard to these services which were received prior to 10^th day of September 2004 whereas in this case admittedly the import of services were taken in the year 1999 and therefore no cenvat credit is available as per the statutory Rules. 4.....

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....r of the lower authority. On perusal of the case laws quoted, I find that judgments are in respect of refund applications/claims filed with proper authority and within the prescribed time limit. On examination I find that the appellants have not preferred any refund claim but the show cause notice has been issued with regard to wrong or irregular availment of cenvat credit. Hence, the appellant' c....