TMI Blog2013 (11) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... - The claim of the applicant that even though the Service Tax was paid and the services received by their mining division prior to the date of registration as ‘Input Service Distributor’ the said credit could be distributed in favour of units as they were eligible to the said credit on the ground that the services were used in or in relation to the manufacture of their finished goods a plea would be examined at the time of disposal of the Appeal. Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service Distributor cannot be overlooked and has to be adhered to - the question of eligibility or otherwise to such credit comes later and could be examined at the time of hearing - The Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled only after the date of registration and not the Service Tax paid earlier and services received earlier to the date of registration. The Ld. Advocate has submitted that in absence of any time limit for availing and then distributing the credit by the Input Service distributor, there cannot be any embargo, in availing credit by the applicants. In these connection he has referred to the judgements of this Tribunal in the cases of Dagger Forst Tools Ltd. vs. CCE, Mumbai-I 2013 (30) S.T.R. 206 (Tri.-Mumbai) and Beico Industries Pvt. Ltd. vs. CCE, Nashik 2012 (286) E.L.T. 689(Tri.-Mumbai). 3. Ld.A.R. for the Revenue has submitted that by virtue of Rule 3(1) of Service Tax (Registration of Special Category of Persons) Rules, 2005, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax (Registration of Special Category of Persons) Rules, 2005 before distribution of the credit. We find that prima facie the Applicant (Mining Division) is required to get themselves registered and distribute the credit thereafter. The claim of the applicant that even though the Service Tax was paid and the services received by their mining division prior to the date of registration as Input Service Distributor the said credit could be distributed in favour of units as they were eligible to the said credit on the ground that the services were used in or in relation to the manufacture of their finished goods a plea would be examined at the time of disposal of the Appeal. Prima facie, we are of the opinion that the procedure laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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