2018 (7) TMI 93

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....th interest and penalty. 2. The appellant is in the business of advertising and had availed input credits on same category and other category services during the period July 2013 to September 2013. Departmental audit conducted thereafter pointed out the same credits availed by the appellant as inadmissible. Annexing such allegedly wrong credit availed by the appellant vide Annexure A to the show-cause notice the appellant was asked to reply as to why such amount Rs. 8,17,561/- along with applicable interest and penalty shall not be imposed? The ground raised in the show-cause notice was that such credit was availed by the appellant on the input documents issued prior to 14.03.2003 which is violative of Service Tax Credit (Second Amendment)....

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....clearly distinguishable namely (i) input services falls in the same category of taxable service as that of output service and (ii) other service tax credit to be availed as input service. Referring to sub-rule (a) and (b) of Rule 3, ld. AR Shri Vivek Dwivedi, AC (AR) of the respondent department strongly argued that appellant's case fall under sub-rule (2) in which case input service for which invoice/ challan issued after the 14th day of May 2003 would only be considered for service tax credit as found under annexure A to the show-cause notice. All those bills are raised before the appointed day and therefore he justified the order passed by the Commissioner (Appeals) and first adjudicating authority and sought no interference by this Trib....

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....f August 2002; (b) In any other case, service tax credit shall be allowed to be taken on such input services for which invoice or bill or challan is issued on or after the fourteenth day of May, 2003: Provided that the output service provider shall be allowed to take such credit, on or after the day on which he makes payment of the value of input service and the service tax paid or payable as indicated in invoice or bill or challan referred to in sub-rule (1) of rule 5." 6. As found from the orders passed by the first adjudicating authority and the Commissioner (Appeals) as well as referred in the show-cause notices, the grounds for upholding such availment of cenvat credit as inadmissible, only sub-rule (a) and (b) of Rule 3(1) has....