2018 (9) TMI 1118

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....pellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Brief facts are that the appellants who are engaged in manufacture of excisable goods were availing the facility of CENVAT credit of service tax paid on various input services. On verification of records, it was noticed that they had availed wrongful credit on rent-a-cab services for the period April 2011 to May 2011. Show caus....

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.... relied upon the Master Circular of the Board No.943/04/2011-CX dated 29.4.2011 and argued that the Board has clarified that if the provision of services is prior to 1.4.2011, then the credit which is availed after the said date is eligible. She adverted to the various invoices and pointed out that though the payments were received after 1.4.2011, the services were consumed by the appellant prior ....

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....eligible. The Tribunal in Hindustan Coca Cola Beverages Pvt. Ltd. Vs. Commissioner of Central Excise, Meerut reported in 2015 (38) STR 855 was relied by the ld. counsel for the appellant to argue that when the services have been availed prior to 1.4.2011, even though the payments are received after the said date, credit is eligible. The ld. counsel has also furnished copies of the invoices. On goi....