2017 (10) TMI 1043

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....envat Credit Rules, 2004 & (b) service availed prior to 10/09/2004 and the invoice/debit note issued after 10/09/2004 and Cenvat credit of Service Tax availed thereof. Therefore, for the service received prior to 10/09/2004, the appellant is not entitled to avail Cenvat credit. 2. Heard both the parties and considered the submissions and perused the record. 3. I find that the issue of availment of Cenvat credit on the invoices issued in the name of Head Office has been settled by this Tribunal in the appellant's own case vide Final Order No.70499-70502/2016 dated 06/04/2016 wherein this Tribunal observed in Para 4(iii) as under:- "So far as the services which have been received at Corporate office and the bills are also raised ....

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....ble only under the provisions of Service Tax Credit Rules, 2002 under which the Cenvat credit was available only in respect of those input services which were of the same category as that of output service, while the input services, in question, fall in different category and, hence, there was not question of the appellant having earned any service tax credit during the period prior to 10-9-2004. 6.1 Rule 3(1) of Cenvat Credit Rules, 2004 provides for Cenvat credit of Central Excise duty, education cess and other specified duties paid on inputs and capital goods and service tax and education cess paid on input services received by a manufacturer of final product or provider of output services on or after 10-9-2004. However, this sub-rule....

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....his credit has to be allowed under Rule 11(1) of Cenvat Credit Rules, 2002. 6.2 The Commissioner's finding that during the period prior to 10-9-2004, in terms of Service Tax Credit Rules, 2002, the Cenvat credit was available only in respect of those input services which were of the same category as that of output service is factually incorrect as these rules had been amended w.e.f. 14-5-2003 by Notification No.5/2003-S.T. so as to permit Cenvat credit even in respect of those input services which were not falling in the same category as that of output service. In this regard, Rule 3(1) of Service Tax Credit Rules, 2002 as amended by Notification No.5/2003-S.T., dated 14-5-2003 is reproduced below :- "Service Tax credit ....