2018 (2) TMI 1171

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....dent Per : S.S GARG The present appeal is directed against the impugned order dated 15.6.2017 passed by the Commissioner (A) whereby the Commissioner (A) disposed of two appeal filed by the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of cigarette cut-tobacco, etc., falling under Chapter 24 of Central Excise Tariff Act, 1985 and ....

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....etting up of marketing office of the appellant-factory received prior to 1.4.2011 but the credit distributed and availed on the basis of Input Service Distributor (ISD) invoice during November 2011 is entitled for CENVAT Credit as an input service under Rule 2(1) of CCR. In the impugned order, there is no dispute about the entitlement to the credit on the services in question for the period prior ....

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....er: Sl. No. Issue Clarification 12. Is the credit available on services received before 1.4.2011 on which credit is not allowed now? E.g. rent-a-cab service? The credit on such service shall be available if its provision had been completed before 1.4.2011. Further, he submitted that it is an admitted fact that even in the impugned order the Commissioner (A) has accepted that t....