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2014 (5) TMI 215 - CESTAT NEW DELHICENVAT Credit - whether the Cenvat credit can be availed by the appellants in respect of inputs service credit distributed by the Estate Department of the Bank when that Department was not registered as input service distributor - Held that:- We have examined requirement of Rule 9 of Cenvat Credit Rules, 2004 which requires that satisfaction of the Department is to be recorded on the materials produced before it. The documents that need verification under the Rule is that respective challans, invoice or bills issued by the input service distributor under Rule 4A of the Service Tax Rules, 1994 - Cenvat credit claimed is not deniable. But particulars of registration did not appear in the input distribution evidence relied upon by appellant. If an assessee is registered and documents, which are not known to law are produced or such documents become questionable under law, that shall not ipso facto grant right to the claimant to get Cenvat credit even if that contains a registration number. Therefore, while registration is one of the requirement for verification, the documents, which are led in support of the claim, are equally primary to be considered in all material particulars to consider admissibility of Cenvat credit. - In the fitness of the circumstances, considering that subsequent adjudication proceedings were dropped in the case of same appellant, there is nothing to doubt conduct of the appellant as to its existence and issuance of relevant genuine documents relied upon by the appellant. - Decided in favour of assessee.
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