CENVAT Credit Allowed After Payment; Cheque Presentation Date Counts as Payment Date if Realized: CCR Rule 4(7.

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....CENVAT Credit - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - none of the cheque issued by the appellant were dishonored. - credit allowed.....