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TMI Blog2011 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration number of the input service provider on the invoices - In the instant case as can be seen from the order of the adjudicating authority the receipt of the service, its utilization and payment for the service are clearly established from the records maintained by the party and produced before the adjudicating authority regarding eligibility to CENVAT Credit of the service tax paid on repair of coffee machine - It is the nature of a catering service provided to the employees which is very essential, especially for the employees working round the clock as in the case of IT companies - Appeal is allowed - ST/131, 132/2010 - A/150-151/11/SMB/C-IV - Dated:- 7-4-2011 - P R Chandrasekharan, J. For Appellant: Shri Sagar Shah, CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (ii) further an amount of Rs. 5637/- was denied to them on the ground that on the invoices of inputs services, no registration number of the service provider was indicated; (iii) besides another amount of Rs.658/- was denied on the ground that it pertains to repair of coffee machine which is not an eligible input services. 3. The appellant contends that there is no provision in the CENVAT Credit Rules which prohibits an assessee from claiming CENVAT credit on inputs/input services prior to their registration with the Central Excise department. It is their contention that so long as they can lead evidence as to having borne the incidence of duty on the inputs/input services, and such inputs/input services have been utilized in the provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled CENVAT credit and used the input services for providing the output service finally exported. Thus the condition stipulated under CENVAT Credit Rule 4(7) that tax credit of input service shall be availed on or after the day on which payment is made to input service provider is satisfied by the claimant. Thus from the order of the Assistant Commissioner it is clear that they had in the CENVAT Credit Register made appropriate entries in respect of services received by them and availed the Credit after making payments to the input service providers. Thus the bonafide of their claim is clearly established and, therefore, the Assistant Commissioner should have allowed them the refund claim pertaining to invoices wherein the registration n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and they have utilized the same in providing taxable output services, they are eligible for the tax credit on the inputs/input services. I also find that the very same issue was considered by this Tribunal in the order dated 18.8.2000 and relevant abstract from the said order is given below:- 6.1 On careful examination of the records and submissions made by both sides, I find that there are two issues in this case- 1. Whether the appellant are entitled for CENVAT credit availed by them prior to registration or not? 2. Whether the penalties under various sections of the Finance Act, 1994 are leviable on the appellants in the face and circumstances of the case? 6.2 With regard to the issue no.1, it is clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the said order, it was held that credit cannot be denied on the basis of invoices wherein registration numbers were not mentioned so long as the payment of tax was established and the said input service was utilized in the provisions of output service. In the instant case as can be seen from the order of the adjudicating authority the receipt of the service, its utilization and payment for the service are clearly established from the records maintained by the party and produced before the adjudicating authority. Therefore, in deference to the judgment cited above, I am of the view that the appellant is eligible for the amount of service tax credit and consequent refund in respect thereof. 7. The last issue for decision is regarding e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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