2018 (9) TMI 1118 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – rent-a-cab services for the period April 2011 to May 2011 – Held that:- For the period for which the services have been consumed is shown as prior to 1.4.2011. However, this fact has to be verified for which, it is fit to remand the matter to the adjudicating authority, who shall consider the issue whether the services have been availed by the appellant prior to 1.4.2011 and also consider the applicability of the decision relied by the ld. counsel for appellant – appeal allowed by way of remand. – Appeal No. E/42186/2017 – Final Order No. 41969/2018 – Dated:- 10-7-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Vishnu Priya, Advocate for the Appellant Shri B.
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iya submitted that the rent-a-cab services were availed by the appellant for picking up and dropping the employees. The authorities below have denied the credit holding that credit has been consumed which was availed by the appellant after 1.4.2011. In fact, the services were consumed by the appellant prior to 1.4.2011 and as per various decisions of the High Courts as well as the Tribunal, the said credit is eligible. She 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
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ied that if the services have been availed prior to 1.4.2011, even though credit is availed after, the same would be 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 going through the same, I find that for the period for which the services have been consumed is shown as prior to 1.4.2011. However, this fact has to be verified for which, I deem it fit to remand the matter to the adjudicating authorit
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