CESTAT Allows Cenvat Credit on Pre-01.04.2011 Services; Invoice Timing Irrelevant if Services Rendered Earlier

KCP Ltd. Vs Commissioner of Central Tax Guntur (CESTAT Hyderabad) The appeal concerns the eligibility of Cenvat Credit on input services used for setting up a cement manufacturing unit and whether such credit can be denied when invoices, payments, and credit availment occur after a statutory amendment, even though the services were rendered prior to the amendment date. The appellant, engaged in manufacturing cement and clinker, established a new production unit in Andhra Pradesh and awarded contracts for civil construction, engineering, fabrication, and erection works. The construction was com...