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TMI Blog2014 (9) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in clear terms that Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible and denial of Cenvat Credit on the ground that at the time of receipt of inputs/input services by a output service provider, there was no registration with the Central Excise, is not correct. - demand set aside - Decided in favor of assessee. - Appeal No. ST/52129/2014 & 52132/2014 - ST[SM] - FINAL ORDER NO: 53395-53396/2014 - Dated:- 2-9-2014 - Shri Rakesh Kumar, J. For the Appellant : Sh. Vaibhav Jain, Advocate For the Respondent : Ms. Shweta Bector, DR ORDER Per Rakesh Kumar:- 1.1 The appellant having their office at Mira Cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner sanctioned an amount of ₹ 11,89,402/-, he ordered recovery of interest of ₹ 81,080/- of wrong Cenvat Credit and accordingly issued a cheque for balance amount of ₹ 11,07,601/- and similarly in respect of the refund claim for Oct. 09 to Dec. 09 period for which the refund of ₹ 32,54,077/- was sanctioned, he ordered interest recovery of ₹ 2,74,258/- for wrong Cenvat Credit and accordingly issued a refund cheque for an amount of ₹ 29,70,819/-. The interest was charged on the ground that certain amount of Cenvat Credit has been taken on the basis of the service provider s invoices, while during that period they did not have service tax registration and that they became eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at unless an assessee has service tax or Central Excise Registration, he would not be eligible for Cenvat Credit in respect of input services or inputs received during that period, even if later on he obtains the registration. She, therefore, pleaded that for the period for which there was no registration, the Cenvat Credit was wrongly taken and the interest on the wrongly taken credit has been correctly charged for the period till the date on which centralized registration certificate was issued to the Appellant and accordingly there is no infirmity in the impugned order passed by the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. The only point of the dispute in both the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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