2012 (10) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the construction activity were raised by the constructing company to their head office at Mumbai - The appellant is taking Cenvat credit at their Pithampur ICD against the bills for construction activity for setting up the ICD and raised by the service provider addressed to the Mumbai office. The appellant contended there is no requirement to apply for the registration when premises was unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e application. Mathew John, Technical Member - Appellants are engaged in providing logistic services. They constructed an Internal Container Depot (ICD) at Pithampur in M.P. for customs clearance of import and export goods. During the period October 2007 to July 2008 the Bills for the construction activity were raised by the constructing company to their head office at Mumbai. On completion of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... larifies that no credit of the impugned invoices were taken in Pithampur and were taken for the first time after 17.10.08 at Pithampur. Since there is no time-limit for taking credit based on invoice issued by service provider, the Counsel submits that the entire case of Revenue is baseless. 3. The ld. AR submits that this is a case of distribution of input service credit and at the time of pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X