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2015 (7) TMI 590 - AT - Service TaxDisallowance of CENVAT Credit - Capital goods - Held that:- It is evident from records that the Maruti dealership business commenced during the relevant period. On a pragmatic approach, it has to be considered that the appellant needs time to set up business/business premises. Only then can the appellant apply for service tax registration. The appellant cannot be found fault with or denied the benefit otherwise available to the appellant, for the reason that, in the process of setting up of business the appellant used the available office address. The Department does not have a case that the capital goods were not utilized in the appellants Workshop. In fact a certificate has been issued by the supplier of the goods that they were supplied to the workshop and the billing was done at the appellants, IV Bridge, Napier Town, Jabalpur address because the appellant was in the process of setting up the Workshop. In the case of input services also, the Department does not have a case that these were not provided or utilized by the appellants Maruti Showroom & Workshop. It is categorically stated by the appellant that the appellant keeps separate accounts for all these business. Only because at the time of issuing the invoices by the suppliers/provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit. The appellants have got their premises registered with service tax and the dispute was only during the limited time when the appellant was in the process of setting up the business. - appellants are entitled to the benefit of Cenvat Credit - Decided in favour of assessee.
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