9911796707
TMI Blog2015 (12) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ISD can avail credit of service tax paid on input services received prior to registration and moreover, in this case there is only one manufacturing unit of the appellant and the Revenue was well aware of this fact from the very beginning - Decided in favour of assessee. - Appeal No. E/88192/10-Mum - Final Order No. A/3864/2015-WZB/SMB - Dated:- 27-11-2015 - S S Garg, Member (J) For the Appellant : Shri U R Naik, Adv For the Respondent : Shri S V Nair, Assistant Commissioner (AR) ORDER The appeal is directed against the order passed by the Commissioner (Appeals), No. US/193/RGD/2013 dated 28.6.2013 by which the Commissioner (Appeals) dismissed the appeal of the appellant. 2. Briefly the facts of the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of service tax paid on the eligible input services prior to registration of ISD but distributed by the ISD after taking registration to its only manufacturing unit. He further submitted that the Cenvat Credit Rules do not prescribe any time limit for availing the credit of input services and therefore the ISD can distribute the credit of service tax paid on input services prior to registration as ISD but distributed by the ISD after taking registration. He also referred to the provisions of Rule 2(m) of the Cenvat Credit Rules, 2004 and submitted that the said Rule does not stipulate any condition that ISD cannot distribute the credit related to purchase of services prior to ISD registration. He also referred to Rule 3(1) which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. The learned counsel also referred to this Tribunal's decision in identical facts where the Tribunal allowed the credit of service paid on input services received prior to registration as ISD but distributed by the ISD after taking registration. The Tribunal in Dagger Frost Tools Ltd. vs. CCE, Mumbai-I reported in 2012 (30) STR 206 held that there is no time limit provided under Cenvat Credit Rules in availing credit of service tax paid on input services. The restriction canvassed by the department that the ISD can distribute only credit of service tax on input services received after registration is unwarranted and not provided in law. The Tribunal has examined whether the credit of input services received prior to registration ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration of input service distributor is a must and if the input service distributor is not registered, credit is not admissible. He further reiterated the findings of the Commissioner (Appeals). 5. I find that the decisions relied upon by the learned AR are not applicable to the facts of the present case. In all these cases, a view was taken that the input service distributor is required to be registered and the effective date of such registration was also required to be considered. 6. After hearing both the sides and perusal of the records, I find that the Cenvat Credit Rules, 2004 do not prescribe any time limit for taking the credit. If the credit is admissible and the documents for availing the credit are available, credit can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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