2011 (4) TMI 406 - AT - Service Tax

Refund - Rule 5 of the CENVAT Credit Rules, 2004 - there is no provision in the CENVAT Credit Rules which prohibits an assessee from claiming CENVAT credit on inputs/input services prior to their registration with the Central Excise department - So long as they can establish that they have borne the incidence of duty on the inputs/input services and they have utilized the same in providing taxable output services, they are eligible for the tax credit on the inputs/input services

regarding denial of CENVAT credit on account of not indicating registration number of the input service provider on the invoices - In the instant case as can be seen from the order of the adjudicating authority the receipt of the service, its utilization and payment for the service are clearly established from the records maintained by the party and produced before the adjudicating authority

regarding eligibility to CENVAT Credit of the service tax paid on repair of coffee machine - It is the nature of a catering service provided to the employees which is very essential, especially for the employees working round the clock as in the case of IT companies - Appeal is allowed