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2014 (9) TMI 817 - AT - Service TaxCENVAT Credit of Service Tax paid - Port services - Penalty u/s 78 - Held that:- Appellant was entitled to take credit of the input service on or after 14.5.2003. Further, the appellant draws my attention to para 1 of the show-cause notice wherein it is admitted fact that the appellant applied for Service Tax Registration on 9.1.2004 and they were granted registration vide certificate dated 12.1.2004. Further argument by the appellant is that, as an output service provider duly recognized by the Service Tax Department, it was entitled to take credit of tax paid on input service from the date of registration as well as prior to date of registration as held by this Tribunal in Imagination Technologies India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III [2011 (4) TMI 406 - CESTAT, MUMBAI]. Admitted case of the Revenue that the appellant is a output service provider, in view of the certificate of registration granted dated 11.1.2004, which has not been cancelled thereafter, I hold that the appellant has taken Service Tax credit for input services in accordance with law and have also utilized the same in accordance with law under the provisions of Rule 11 of the Cenvat Credit Rules, 2004. On the ground of limitation also I hold in favour of the appellant in view of the proper declaration made before the Revenue by regularly filing of returns. In this view of the matter, the impugned order is set aside - Decided in favour of assessee.
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