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2019 (6) TMI 567 - AT - Service TaxCENVAT credit - time limitation - credit was denied on the ground that the same was availed after six months from the date of the document - proper verification not done by authorities below - principles of natural justice - HELD THAT:- The amendment in Rule 4(7) of CCR, 2004 by Notification No. 21/2014-CE dated 11.07.2014 is applicable prospectively and not retrospectively - in view of the decision in the case of mportal Wireless Solutions [2011 (9) TMI 450 - KARNATAKA HIGH COURT], it is not necessary to get registration in order to avail CENVAT credit - The appellant is entitled to CENVAT credit if he fulfills the conditions for availing the credit as provided in Rule 3(1). Rule 3(1) provides no condition regarding registration or regarding filing Returns to avail credit. Principles of natural justice - HELD THAT:- The assessee has enclosed with the Appeal Memorandum copy of their ledger account (Service Tax input account) for the period from April 2012 up to March 2016 in which he has given all the details regarding the availment of CENVAT credit and has also maintained proper books of accounts which have not been considered by both the authorities below - Further, in the Ground of Appeal, the appellant has stated that the detailed computation regarding the payment of Service Tax for both the years were given before both the authorities below but both the authorities did not consider the same. This case needs to be remanded back to the original authority to pass a de novo order after examining the books of accounts of the appellant and after verifying the fact of payment of tax for both the years as alleged by the appellant to have been paid - appeal allowed by way of remand.
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