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TMI Blog2013 (5) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant For the Respondent: Shri K. Sivakumar, AR JUDGEMENT Per : Mr. M.V. Ravindaran; These appeals are directed against the order in appeal Nos. 125/2011(Ahd-III)/D.Sing/Commr(A)/Ahd and 125/2011(Ahd-III)/D.Sing/ Commr(A)/ Ahd both dated 11.08.2012. 2. The relevant facts that arise for consideration are that the appellants herein are registered for providing services under various categories. The appellant had availed Cenvat credit of Rs. 3,03,998/- in the month of 2008. It was noticed by the lower authorities that the assessee has got himself registered on 21.4.2006 while the credit availed by them in September 2008 was in respect of the input services received by them prior to the date of registration and the said cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the documents do not show the correct address of the appellant. It is his submission that the Division Bench of the Tribunal in the case of SGS India Pvt. Limited is on the point and is also on the point that the credit can be allowed to be taken subsequently, if it is not taken immediately. 4. Learned Additional Commissioner (AR) reiterates the finding of the lower authorities and submits that the assessee appellant herein had taken Cenvat credit belatedly and that it was not possible for the revenue to come to any conclusion as to eligibility of such credit. It is his submission that the appellant had taken Cenvat credit after rejection of the refund claim filed by them as being hit by limitation. 5. I have considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit to the appellant on the ground that he has availed the Cenvat credit belatedly. 9. Secondly, I find that the first appellate authority has held that there is an inordinate delay on the part of the appellant to avail Cenvat credit in the month of September 2008. I find that the judgment of this Bench in the case of C-Matric Solutions Pvt. Limited in final order No. A/790/WZB/HAD/2010 dated 01.6.2012 is on the issue and covers the case of the appellant in his favour. The ratio of the said decision is reproduced below:- 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 his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it 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 input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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