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TMI Blog2014 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... credit claimed is not deniable. But particulars of registration did not appear in the input distribution evidence relied upon by appellant. If an assessee is registered and documents, which are not known to law are produced or such documents become questionable under law, that shall not ipso facto grant right to the claimant to get Cenvat credit even if that contains a registration number. Therefore, while registration is one of the requirement for verification, the documents, which are led in support of the claim, are equally primary to be considered in all material particulars to consider admissibility of Cenvat credit. - In the fitness of the circumstances, considering that subsequent adjudication proceedings were dropped in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in the document relied upon by the Appellant that serves the purpose of Rule 9 of Cenvat Credit Rules, 2004 to grant credit. Even if a concern is merely registered and the particulars do not evidence payment of Service Tax, law does not permit availability of Cenvat credit in such case. Therefore, what that is necessary under the law is that credit particulars stated on the respective document is whether verifiable and whether the Service Tax realized has actually been paid into treasury. That aspect is not doubted nor disputed in the Appellate Order. Therefore, absence of registration may not be a cause to deny the appellant to cenvat credit on the basis of distributed credit from the Estate Department of the State Bank of Patiala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put distribution evidence relied upon by appellant. If an assessee is registered and documents, which are not known to law are produced or such documents become questionable under law, that shall not ipso facto grant right to the claimant to get Cenvat credit even if that contains a registration number. Therefore, while registration is one of the requirement for verification, the documents, which are led in support of the claim, are equally primary to be considered in all material particulars to consider admissibility of Cenvat credit. 7. In the fitness of the circumstances, considering that subsequent adjudication proceedings were dropped in the case of same appellant, there is nothing to doubt conduct of the appellant as to its existen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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