2013 (11) TMI 436

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..... ot entitled to CENVAT credit in respect of invoices pertaining to period prior to their obtaining registration - Held that:- Following Beico Industries Ltd. vs. CCE, Nasik [2012 (4) TMI 311 - CESTAT, MUMBAI] - Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration – requirement of pre-deposit for hearing .....

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..... not have been taken since Head Office was not registered as an input service distributor which has been adjudicated and having lost the case before the Commissioner (A), appellants are before us. Besides the appellant-company, there are two other appellants challenging the penalties imposed on them. Appeal No. E/25714/2013 also relates to the same company but in that case the impugned order was .....

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..... e consider that prima facie the issue is covered by the decision cited by the learned counsel. Following the precedent decision of the Tribunal cited there will be waiver of pre-deposit and grant of stay against the adjudged dues and penalties against all the appellants in the stay applications and appeals before us. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Central Excis .....

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