Cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003

Before the date when CENVAT Credit Rules, 2004 had come into effect i.e.10.09.2004, CENVAT credit was available under Cenvat Credit Rules, 2002 Service Tax Credit Rules, 2002 . Service Tax Credit Rules, 2002 allowed to take cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003. However wef 14.05.2003 these rules had been amended and cenvat credit of any input service could be taken. Rule 11(1) of CENVAT Credit Rules, 2004, provides for availment and utilisation of the Cenvat credit earned during the period prior to 10-9-2004 in ...