2012 (4) TMI 311

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..... dit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration – decided in favour of assessee as requirement of pre-deposit for hearing of the appeal is waived and recovery of the dues is stayed till disposal of the appeal. - E/811/2011-Mum - S/34/12/SMB/C-IV - Dated:- 7-3-2012 - Sahab Singh, J. For Appellant: Shri Prasad Paranjape, .....

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..... anufacturing unit at Nashik. The department's contention is that since they were not registered as "Input Service Distributor" they are not entitled to CENVAT credit in respect of invoices pertaining to period prior to their obtaining "Input Service Distributor" registration. Accordingly, a show-cause notice dated 10 th August, 2010 was issued to the assessee and confirmed by the Assistant Commiss .....

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..... e, therefore, requested for waiver of pre-deposit. 4. Learned authorized representative appearing for the Revenue submitted that under Rule 3(1) of the Service Tax Rules, 2005 provides for registration of input service distributor and Rule 4 requires the "Input Service Distributor" to furnish a return to the officer in the prescribe forms. Therefore, any person desirous of distributing input ser .....

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