2012 (5) TMI 266

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..... e date of introduction of service tax on the said services. Once service tax is leviable from 16.05.2008, prima facie it is not correct to deny the benefit of credit on input services utilized from the said date. Further, the original authority has sanctioned the refund. pre-deposit waived - ST/1565/2011 - 741/2011 - Dated:- 9-9-2011 - M Veeraiyan, J. For Appellant: Mr Nayaz Pasha, CA F .....

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..... dered recovery of the same on the ground that the said amount related to credit taken prior to the date of registration. 3. Learned CA appearing for the applicant submits that tax on these services were introduced from 16.05.2008 and since service tax is payable for the services provided from the said date, the credit of input services should also be made available from the said date. Registerin .....

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..... issions from both sides and perused the records. It is not disputed that service tax on the output service provided by the applicant was effective from 16.05.2008 and that the rules specifically permitted registration within 30 days from the date of introduction of service tax on the said services. Once service tax is leviable from 16.05.2008, prima facie it is not correct to deny the benefit of c .....

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