2024 (4) TMI 10

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....artered Accountant for the Appellant Shri S.S. Chattopadhyay, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the cenvat credit of service tax paid on input services was denied holding that the cenvat credit was taken before making the payment of the same. 2. The facts of the case are that the appellant is a manufacturer ....

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....dicating authority dropped the proceedings against the appellant. 2.3 The ld. Commissioner (Appeals) confirmed the demand holding that the appellant has taken the cenvat credit, which is in violation of Rule 4 (7) of the Cenvat Credit Rules, 2004 as the service tax has not paid by the appellant. 2.4 Against the said order, the appellant is before us. 3. The ld.Counsel appearing on behalf ....

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....er. 5. Heard both the parties and considered the submissions. 6. The issue involved herein is to be decided whether the appellant is entitled to take the cenvat credit before making payment in terms of Rule 4(7) of the Cenvat Credit Rules, 2004, or not. There is no restriction for availment of cenvat credit. In that circumstances, we hold that the appellant is entitled to take the cenvat cre....