2018 (7) TMI 2353 - AT - Service Tax

Denial of Cenvat credit - appellant was neither registered in centralized registration during the periods 2008-09 to 2011-12 and premises for which the invoice has been issued for also not registered with service tax department - HELD THAT - In this case, the appellant has applied for centralized registration at their head office on 25-3-2008 and registration certificate was issued on 13-8-2012 prior to that the appellant was registered with the service tax department in their own capacity. As on 25-3-2008 the appellant has applied for centralized registration at their head office, therefore, the date of registration is to be taken from 25-3-2008 i.e. date of application for centralized registration. Although, the registration certificate has been issued on 13-8-2012, but, the effective date of registration is only the date of application i.e. 25-3-2008. In that circumstances, Cenvat credit cannot be denied to the appellant on the premise that the appellant has not been registered with the service tax department. In that situation, Cenvat credit cannot be denied to the appellant for the intervening period, therefore, the impugned order is set aside and the appeal is allowed.

Summary

The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, allowing Cenvat credit. The denial of credit was based on registration issues, but the tribunal held that registration application date should be considered as effective registration date. Therefore, the impugned order was set aside and the appeal was allowed.