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Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services

Service Tax - By: - Bimal jain - Dated:- 10-12-2015 - India Housing Vs. Commissioner of Central Excise, Lucknow [2015 (11) TMI 1422 - CESTAT NEW DELHI] Facts: India Housing ( the Appellant ), a service provider, took Cenvat credit on certain input services. The Department denied the Cenvat credit on the ground that the Appellant has taken Cenvat credit on the documents which are not the correct documents as per the Rule 9(2) of the Credit Rules. Few invoices were rejected on the ground that that .....

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lant is entitled to take Cenvat credit even though the Appellant was not registered at the time of availing the services. Our Comments: The Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], has held that the Credit Rules does not mandate registration with the Department for availing Cenvat credit and denial of benefit on the ground non-existent in law is unjustified. We are reproducing herewith .....

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