9911796707
TMI Blog2024 (1) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is eligible for Cenvat Credit on input services in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 for the period November 2012, as the input services were received by them prior to their obtaining registration and commencing of output service." 2. On the basis of detailed scrutiny of records, it was observed that the assessee have availed and used credit of input service of Rs.1,11,435/- during the month of November, 2012, on housekeeping service, security service, repairs, and maintenance service etc. when they started providing the output services i.e. "Management, Maintenance or Repair Service" to the residence of Mahima Panorama Resident Welfare Society, whereas these input services were used during the period from April, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant falls within the definition of "input service ". and the only dispute is of taking input services prior to the period of providing output services and before registration of the appellant company. 5. The principle is that any service taken for providing output service is input service if such service is used by a provider of output service. The statutory provisions governing the Service Tax nowhere provides the time limit for utilisation of the input services nor does it require any one-to-one co-relation that input service availed in any particular month should be utilised when the assessee provides output service. I agree with the submissions made by the learned Counsel for the appellant that sometimes an entity takes time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit taken in respect of tax paid on an input service should be used only towards payment of tax on the same category of output service stands removed subsequently. When subsequently the registration was taken for rendering the output services on their own, utilisation of available credit on the said service, is also permissible. The appellant was entitled to utilise the same without such restriction. Thus the utilisation of credit was permissible in view of the extended definition of output service and in view of the fact they also started rendering output services. The decisions cited also support the case of the appellant. Therefore, we hold that credit taken and its utilisation were regular. 7. Similar are the decisions referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. 8. That does not mean that the assessee is entitled to refund as claimed by him consequent to setting aside these orders. As is clear from the order of the original authority in the show cause notice, they have categorically called upon the assessee to furnish the particulars of the taxes paid on input services. They called upon the assessee to produce the invoices, bills, receipts to substantiate their claim for their verification. The assessee would be entitled to the refund of the Cenvat credit only on his proof that he has paid input Service tax. In that view of the matter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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