2008 (10) TMI 572

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..... ent. ORDER Heard both sides on the stay petition. 2. The applicant company has a manufacturing unit at Bhiwadi and they are availing Cenvat credit on inputs/input services. The concept of input service distributor was introduced by Service Tax (Registration of Special Category of Persons) Rules, 2005 brought into force by Notification No. 27/05-S.T. dated 7-6-2005 with effect from 16-6-2005. Th .....

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..... ned Jt. CDR submits that the registration is a condition precedent for the purpose of taking the credit by the input service distributor. Without the registration, they are not eligible for taking the credit and if that be so, the question of their distributing the credit for the earlier period cannot arise. 5. We have carefully considered the submissions made from both sides. Prima facie, we are .....

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