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2015 (2) TMI 438 - AT - Service TaxDenial of CENVAT Credit - Invoices issued prior to registration - whether Cenvat Credit of Service Tax paid on input service can be denied to the appellant on the ground that invoices on the basis of which credit was taken are issued prior to registration of the appellants on 11/10/2004 - Held that:- Sutham Polyesters Limited vs. CCE, Coimbatore - [2005 (6) TMI 346 - CESTAT, CHENNAI], Well known Polyesters Limited vs. CCE, Vapi [2011 (1) TMI 664 - CESTAT, AHMEDABAD], Amar Remedies vs. CCE, Surat - [2010 (7) TMI 333 - CESTAT, AHMEDABAD] and CCE, Ahmd vs. Fine Care Bio-systems - [2009 (7) TMI 142 - CESTAT, AHMEDABAD] - Since the issue is covered in favour of the appellant by the precedent decisions of this Tribunal, respectfully following the same - Decided in favour of assessee.
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