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2013 (11) TMI 326 - AT - Central ExciseEligibility of Cenvat credit – Input Service Distributor – Waiver of Pre-deposit - Revenue was of the view that the Cenvat Credit on input services could be passed on by an Input Service Distributor only after availing the registration and not before that as it has been made mandatory for a Registration under the Service Tax (Registration of Special Category of Persons) Rules, 2005 before distribution of the credit – Held that:- Prima facie the Applicant (Mining Division) is required to get themselves registered and distribute the credit thereafter - The claim of the applicant that even though the Service Tax was paid and the services received by their mining division prior to the date of registration as ‘Input Service Distributor’ the said credit could be distributed in favour of units as they were eligible to the said credit on the ground that the services were used in or in relation to the manufacture of their finished goods a plea would be examined at the time of disposal of the Appeal. Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service Distributor cannot be overlooked and has to be adhered to - the question of eligibility or otherwise to such credit comes later and could be examined at the time of hearing - The Applicant’s to deposit Rupees Fifty Lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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