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2013 (4) TMI 70 - CESTAT, NEW DELHIAvailment of credit before getting registration certificate as service provider - Revenue made out that the appellant could not have taken Cenvat credit of countervailing duty paid on machines imported prior to the date on which service tax registration was granted on such reasoning denying Cenvat credit along with interest and penalty. – Held that - There is nothing in the rules prohibiting a person from maintaining proper account. There is no statutory record presently prescribed like "RG-23" as was earlier in force. The business records maintained correctly reflecting the position has to be accepted. - credit allowed - decided in favor of assessee.
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