TMI Blog2015 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... t subsection (2) of Section 37C provides that any decision or order can be considered as served when it is tendered or delivered by post, prima facie unless the proof of delivery is available, it cannot be said that obligation cast on the department has been fulfilled. Therefore, even if the order is sent by speed post, if the evidence is available with the department that it has been delivered, the decision of Hon'ble High Court of Orissa would be applicable. Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has to be considered to have been filed in time. All the decisions relate to the availment of credit before registration by the receiver of inputs and not by the supplier. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon'ble High Court of Orissa in the case of M/s. Jay Balaji Jyoti Steels Ltd. vs. CESTAT and Ors.: WP (C) No. 4896 of 2014 to submit that speed post is also registered post and service by speed post is to be considered as equivalent to service by registered post. 3. I have considered the submissions. Even though speed post is considered as equivalent to registered post, recently the Tribunal has rendered another decision wherein it has been held that mere proof of dispatch is not sufficient and according to provisions of Section 37C(2), only when a decision, order, summons or notice is tendered or delivered by post, the provisions of statute can be considered to have been fulfilled. Admittedly in this case department does not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is taken up for final decision. 4. The appellant is a rent-a-cab operator and they have purchased cars to be operated as cabs and took CENVAT credit of the duty paid on the cars. Credit has been denied on the ground that cars were purchased from unregistered dealers. It was submitted that even though at the time of sale of the cars the dealer was not registered, subsequently the dealer had registered himself and therefore credit is admissible. Learned CA relied upon three decisions. i. C. Metric Solution (P) Ltd. vs. CCE: Final Order No. A/790/2012-WZB/AHD. ii. M/s. Well known Polyesters Ltd. vs. CCE, Vapi - E/1449/2010. iii. M/s. Sonam Regency Inn Pvt. Ltd. vs CST, Delhi. 4.1 I find that all the decisions relate to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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