9911796707
TMI Blog2011 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... support services and the services provided by them came into the taxable net w.e.f 16 th May, 2008. The appellant got themselves registered with the excise department as an assessee on 24.07.2008. They claimed refund of input service tax credit paid by them on various input services used by them in the export of services for the period from May 2008 to June 2008 amounting to Rs.2,64,148/- and claim was made under the provisions of Rule 5 of the CENVAT Credit Rules, 2004. The claim was rejected only on the ground that it pertains to a period prior to obtaining registration of the appellant with the excise department and therefore they are not entitled for the CENVAT credit. They had also filed another refund claim for an amount of Rs. 4,24, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that as per the proviso to sub-rule (2) of Rule 9 of the Cenvat Credit Rules, if the Dy. Commissioner of Central Excise is satisfied that the goods or services covered by the document have been received and accounted for in the books of accounts of the receiver, he can allow the CENVAT credit even if some particulars are missing in the documents on the basis of which CENVAT credit is being taken. It is their submission that they had produced the CENVAT credit register and all the invoices before the jurisdictional Assistant Commissioner of Service Tax, who had in its order recorded that: "The CENVAT register also mentions the dates on which payment has been made to the respective service provider. The ST-3 return for the period April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the coffee machine, installed in their premises is for supply of coffee to their employees. Therefore, it is a service in or in relation to the providing of an output service as the output service is provided through their employees and, therefore, the service tax paid on the repair of coffee machine is an eligible input service. 4. The learned DR on the other hand reiterates the findings given by the appellate authority in his order and submits that in the absence of registration by the service provider, it is not possible for the department to verify the veracity of the claim. 5. I have carefully considered the rival submissions. As regards the claim of CENVAT credit on the input service received prior to the registration by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09. In the provisions of law relating to service tax, nowhere it is mentioned that the CENVAT credit is not available prior to registration. In fact, CENVAT Credit Rules clarifies that the assessee is available for CENVAT credit which is applicable to them within the provisions of CENVAT Credit Rules, 2004 or Service Tax Credit Rules, 2002. Accordingly, the learned DR also agreed that CENVAT Credit is available to the appellant with effect from 10.09.2004 when the CENVAT Credit Rules, 2004 came into force but I find in this case the Service Tax Credit Rules, 2002 were also in force prior to 10.09.2004 and the appellant is entitled for service tax credit of Rs.34,113/- availed by them. Accordingly, the issue no. 1 is settled in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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