2024 (2) TMI 370

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....from July 2010 to March 2011. The Show Cause Notice was issued for the Cenvat credit taken by them for the 'Outdoor Catering Services' received by the Appellant during the period August 2008 to September 2009. Demand of Rs.1,52,82,260/- was made for this period. For the period July 2010 to March 2011, the demand of Rs.98,12,269/- was made. After due process, the adjudicating authority confirmed these demands. Being aggrieved, the appellant is before the Tribunal. 2. The Ld. Advocate appearing for the Appellant submits that in terms of definition of input services under Rule 2(l) of Cenvat Credit Rules, 2004, there was no bar for the appellants to take the Cenvat Credit till 31.03.2011. In the case of the first Show Cause Notice, the enti....

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....use Notice), the only ground taken by the adjudicating authority is to the effect that Bills were raised by the service provider after 01.04.2011. The adjudicating authority has held that these Bills have been raised after the amendment, which has come into effect from 01.04.2011. Therefore, they are not eligible for the Cenvat Credit. The Advocate draws our attention to Circular No.943/04/2011-CX dated 29.04.2011. In the clarification given therein, under Sl.No.12, it has been clarified that credit would be available so long as the service is provided prior to 31.03.2011, even when the invoice is raised after this date. Therefore, he submits that they are eligible for the Cenvat Credit. 5. The Ld.AR reiterated the findings of the author....