TMI Blog2015 (11) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in the case of Imagination technologies India P. Ltd [2011 (4) TMI 406 - CESTAT, MUMBAI] - following the precedent decision of this Tribunal, although the appellant was not registered with the service tax department during the relevant time it has availed the services, the appellant is entitled to take Cenvat credit. - neither in the show cause notice nor in the impugned order, it has been disputed that appellant has not availed inputs service and has not paid service tax. - appellant is entitled to take Cenvat credit - Decided in favour of assessee. - Service Tax Appeal No. 55869 of 2014 - ST (SM) - FINAL ORDER NO. A/ 50273 /2015-ST(SM) - Dated:- 22-1-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is not mentioned in the invoice. 3) The Cenvat credit sought to be denied on the invoices issued by M/s. Studio Parallele New Delhi as the invoices were issued by M/s. Sahara India Commercial Corpn. Ltd., and appellant took credit. Further, in the case of Jones Lang Lasalle, Gurgaon, the appellant has taken the credit as invoices were not in their name. In the case of M/s. Sandalwood.,Gurgoan also the invoices are also not in the name of appellant. I find that in the case of invoices issued by M/s. Studio Corallete, Jones Lary, Gurgoan and M/s. Sandalwood, Gurgaon, the invoices are not in the name of appellant, therefore, I hold that as per rule 9(2) of Cenvat Credit Rules, appellant is not entitled to take Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT credit availed by them prior to registration or not? 2. Whether the penalties under various Sections of the Finance Act, 1944 are leviable on the appellants in the facts and circumstances of the case? 6.2 With regard to the issue No. 1, it is clear from the Service Tax Credit Rules, 2002 that the appellants are entitled for input service credit and further as per CENVAT Credit Rules, 2004 which took the part of CENVAT Credit rules, 2002 holding that the CENVAT Credit is available on input and input service both with effect from 10-9-2009. In the provisions of law relating to service tax, nowhere it is mentioned that the CENVAT Credit is not available prior to registration. In fact CENVAT credit Rules clarifies that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame has been verified by the learned Commissioner (Appeals) in his order. 7. With regard to the invoices issued by Mindz Eye , Lucknow, I find that neither in the show cause notice nor in the impugned order, it has been disputed that appellant has not availed inputs service and has not paid service tax. Therefore by following the decision of Imagination Technologies India P Ltd. (supra) wherein this Tribunal has held as 6. As regards the second issue regarding denial of CENVAT Credit on account of not indicating registration number of the input service provider on the invoices, this issue also has been settled by the decision of this Tribunal in the case of Secure Meters Ltd. (supra). In the said order, it was held that credit canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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