Admissibility of credit has to be considered at the time of receipt of input service

Shanti Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Held: The brief facts of the case are that during the period 01.04.2015 to 29.02.2016 the appellants have provided works contract service to various Government Departments. The appellant have also availed the input services in the nature of works contract service from various sub- contractors as well on which the sub contractor have discharged the service tax and same was availed as Cenvat credit by the appellants. The said Cenvat c

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