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2015 (12) TMI 1006 - CESTAT MUMBAI

2015 (12) TMI 1006 - CESTAT MUMBAI - 2016 (42) S.T.R. 362 (Tri. - Mumbai) - CENVAT Credit - credit on invoices issued by their head office as Input Service Distributor - Held that:- Cenvat Credit Rules, 2004 do not prescribe any time limit for taking the credit. If the credit is admissible and the documents for availing the credit are available, credit can be taken at any time. The Cenvat Credit Rules do not prohibit availment of cenvat credit in respect of inputs/input services which have been .....

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3864/2015-WZB/SMB - Dated:- 27-11-2015 - S S Garg, Member (J) For the Appellant : Shri U R Naik, Adv For the Respondent : Shri S V Nair, Assistant Commissioner (AR) ORDER The appeal is directed against the order passed by the Commissioner (Appeals), No. US/193/RGD/2013 dated 28.6.2013 by which the Commissioner (Appeals) dismissed the appeal of the appellant. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of S.O. dyes and pigments falling under Chapter SH No .....

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ead office of the appellant was registered with the jurisdictional excise authorities as ISD vide certificate dated 25.2.2008 issued to them and thereafter invoices were issued for duty paid input services for the period April 2005 to 2008. The learned adjudicating authority vide his order-in-original dated 31.3.2013 confirmed the demand. Being aggrieved and dissatisfied with the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who vide his order dated 28.6.2013 up .....

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stributed by the ISD after taking registration to its only manufacturing unit. He further submitted that the Cenvat Credit Rules do not prescribe any time limit for availing the credit of input services and therefore the ISD can distribute the credit of service tax paid on input services prior to registration as ISD but distributed by the ISD after taking registration. He also referred to the provisions of Rule 2(m) of the Cenvat Credit Rules, 2004 and submitted that the said Rule does not stipu .....

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s on the basis of which cenvat credit can be taken by the manufacturer or service provider or ISD as the case may be. He also submitted that in the present case, the appellant has availed the credit in dispute on the basis of original invoices raised by the ISD in terms of the invoices raised on ISD by the service providers. He placed reliance on the decision of the Hon'ble Karnataka High Court in the case of mPortal Wireless Solutions vs CST, Bangalore reported in 2012 (27) STR 134 (Kar.) w .....

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ices by the ISD prior to registration with the department. The Cenvat Credit Rules, 2004 does not provide for any such condition for ISD to avail the credit. The learned counsel also referred to this Tribunal's decision in identical facts where the Tribunal allowed the credit of service paid on input services received prior to registration as ISD but distributed by the ISD after taking registration. The Tribunal in Dagger Frost Tools Ltd. vs. CCE, Mumbai-I reported in 2012 (30) STR 206 held .....

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CE, Pune-III reported in 2011 (23) STR 661. After examining the legal provisions under the Cenvat Credit Rules, 2004, the Tribunal has held that there is no provision in the Cenvat Credit Rules specifically prohibiting availment of cenvat credit in respect of inputs/input services which have been received prior to their registration as an output service provider. The Tribunal in the case of WNS Global Services Pvt. Ltd. vs. CCE, Nashik reported in 2012 (32) STR 657 held that credit can be availe .....

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