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TMI Blog2012 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... destine removals, even if the duty is paid subsequently, cenvat credit on inputs used will be available to the assessee/manufacturer subject to the conditions that proper documents showing the payment of duty are available. If the appellant is eligible for cenvat credit, post registration, this availment or showing the account being credited by the service tax paid on input services, but not availing the same for the purpose of discharge of duty, would be more or less the same or an identical situation to indicate that as STP appellant is eligible for refund of underutilized credit - decided in favour of assessee. - ST/161 of 2012 - - - Dated:- 1-6-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Vipul Khandar, Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices on which the service tax has been paid and registration numbers of the service providers all have been complied. It is his submission that the cenvat credit has been denied to them only on technical ground. It is his submission that the issue is now covered by following decisions:- (a) Well known Polyesters Limited 2011 (267) ELT 221 (Tri. Ahmd.) (b) J.R. Herbal Care India Limited 2010 (253) ELT 321 (Tri. Del.) (c) Repro India Limited 2009 (235) ELT 614 (Bom.) (d) Steel Strips 2011 (269) ELT 257 (Tri. LB) 6. Learned SDR reiterates the findings of the lower authorities and states that they could not have availed the cenvat credit before the registration, as provided under Rule 3 of Cenvat Credit Rules, 2004. It is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit can be taken subsequently also. This view is further supported by the consistent stand taken by various judicial forums in the case of clandestine removals, even if the duty is paid subsequently, cenvat credit on inputs used will be available to the assessee/manufacturer subject to the conditions that proper documents showing the payment of duty are available. In the case of SSI Units also, wherever SSI benefits have been denied, cenvat credit has been allowed. Therefore, in this case also the action of the appellants in taking credit on 9-10-2009 has to be upheld. 7. It can be seen from the above reproduced ratio of the Division Bench decision that the appellant is eligible to avail cenvat credit of the service tax paid on inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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