2017 (12) TMI 488

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..... ere it was held that belated registration cannot be a ground for denial of Cenvat credit of service tax paid on input service - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.11972 of 2014-SM - A/12831/2017 - Dated:- 5-10-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Vinay Kansara, Advocate for the Appellants Present Ms. Nitina Nagori, A.R. for the .....

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..... Appeal. Hence, the present Appeal. 3. The ld. Advocate, Shri Vinay Kansara for the Appellant submits that within fortnight of issuance of show cause notice, the service tax provider has informed the service tax registration and the details of such registration had been submitted before the authorities below which were not taken into consideration. He submits that the belated registration canno .....

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..... but later procured and submitted is covered by the decision of this Tribunal in the case of Imagination Technologies India Ltd. (supra). As far as the payment of service tax by M/s KLJ Resources, I find that the Appellant had paid the entire amount of service tax i.e. ₹ 1,52,646/- on which credit availed by the Appellant, part amount in cash and partly by debiting the Cenvat credit account .....

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