2010 (2) TMI 632

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..... authorities - Prior to this date the input service distributor was not required to get any registration - Thereafter Applicant applied for registration which was duly accepted by the Revenue – Held that: - no objection by the Revenue regarding eligibility of the credit - pre-deposit of amount of Service tax and penalties are waived - E/74/2009 - S-56/KOL/2010 - Dated:- 8-2-2010 - S/Shri S.S. K .....

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..... legal base hence the credit is not available on such instruments. 3. Contention of Applicant is that the period in dispute is from30-9-2004to29-8-2005and vide Notification No. 26/05-S.T., dated7-6-2005w.e.f.16-6-2005the input service distributor was required to register with the Revenue authorities. Prior to this date the input service distributor was not required to get any registration. After .....

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..... put service distributor. Thereafter Applicant applied for registration which was duly accepted by the Revenue. There is no objection by the Revenue regarding eligibility of the credit. In these circumstances the pre-deposit of amount of Service tax and penalties are waived and the recovery of the same is stayed during pendency of the Appeal. Stay Petition is allowed. (Pronounced and dictated in .....

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