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TMI Blog2015 (11) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on certain services. During the course of audit, it was found that appellants has taken Cenvat Credit on the documents which are not correct documents under Cenvat Credit Rules, 2004. Therefore, by the impugned order Cenvat Credit of Rs. 2,88,134/- was sought to be denied along with interest and penalties. Aggrieved from the said order appellant is before me. 3. After hearing both sides, I find that in this case the Cenvat Credit was sought to be denied on five types of invoices : 1) on the invoice of Music Broadcast Pvt. Ltd.(Radio City, Mumbai). The invoices were issued by the service provider prior to obtaining service tax registration by the appellant. During the course of argument, learned AR submits that appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m)] wherein this Tribunal has held that as under 5. I have carefully considered the rival submissions. As regards the claim of CENVAT Credit on the input service received prior to the registration by the appellant, as pointed out by the appellant there is no provision in the CENVAT Credit Rules specifically prohibiting availment of CENVAT Credit in respect of inputs/input service which have been received prior to their registration as an output service provider. So long as they can establish that they have borne the incidence of duty on the inputs/input services and they have utilized the same in providing taxable output services, they are eligible for the tax credit on the inputs/input services. I also find that the very same issue was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of Rs. 34,113/- availed by them. Accordingly, the issue No. 1 is settled in favour of the appellants. From the above order it is clear that CENVAT Credit cannot be denied for the period prior to registration by an assessee and I completely agree with the above decision." 5. Therefore 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. 6. During the course of arguments, learned AR also pointed out the date of invoice does not match with date of invoices as mentioned in the show cause notice. I find that appellant has produced the copy of invoices before me an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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