TMI Blog2013 (12) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of registration with the department as a condition precedent for claiming Cenvat Credit is Concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of statutory provisions which prescribes that registration is mandatory and that if such a registration is not made the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are registered with service tax department for providing taxable service viz. Information Technology Software Services Manpower Recruitment Agency Services. Appellants filed refund claim in respect of Cenvat Credit amounting to Rs.2,51,666/- for the period October to December, 2010 under Rule 5 of the Cenvat Credit Rules, read with Notification No. 05/2006-CE, Original Authority vide Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka in case of mPortal India Wireless Solutions Pvt. Ltd. reported in 2012 (27) STR 134 (Kar.) has held as under: "Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat Credit is Concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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