9911796707
TMI Blog2017 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider, there was no registration with the Central Excise, is not correct - appeal allowed - decided in favor of appellant. - ST/56985/2013-SM - A/57054/2017-SM[BR] - Dated:- 15-9-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri Anil Kumar Makhija, Advocate - for the appellant Ms. K.V. Kumar, D.R. - for the respondent ORDER Per: S.K. Mohanty Brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est liability against the appellant and also imposed penalty under various provisions of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) has set aside the penalties imposed on the appellant and upheld confirmation of the interest demand. Hence, the present appeal is before the Tribunal. 2. The ld. Advocate appearing for the appellant submits that since the service tax/Cenvat de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present dispute is no more open in any debate in view of the coordinate bench of this Tribunal in the case of M/s Actis Advisers Pvt. Ltd. (supra). The relevant paragraph in the said decision/order is extracted herein above. 5. I have considered the submissions from both the sides and perused the records. The only point of the dispute in both the appeals is as to whether during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of these judgements of the Tribunal, there is no irregularity in the Cenvat Credit taken by the appellant and since the Cenvat Credit has been correctly taken in respect of the services received prior to registration, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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