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2019 (6) TMI 267 - CESTAT MUMBAICENVAT credit - subsequent registration of the unit - whether for the input services received during the period 2007–08 to 2009 – 10 credit was taken during the period 2009 – 10, whether the same have been rightly rejected? - HELD THAT:- It is not the case that the appellant was not at all registered. They were registered at Wardha. Thus rejection of credit of the CENVAT is not tenable, in view taking of subsequent registration for the Mumbai office - further the appellant were rendering taxable service right from the financial year 2007 – 08, for the same project for which input services received, the invoice for output service in March 2010 was raised upon completion of the project, as per the agreement between the parties. The appellant is entitled to take the CENVAT credit - case remanded to the Adjudicating authority for the limited purpose of verification of the invoices for input services received prior to the date of registration at Mumbai office. Penalty - HELD THAT:- There is no case of misconduct on the part of the appellant - penalties set aside. Appeal allowed by way of remand.
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