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2016 (9) TMI 236 - CESTAT CHENNAI

2016 (9) TMI 236 - CESTAT CHENNAI - 2016 (45) S.T.R. 155 (Tri. - Chennai) - CENVAT credit registration of parties under service tax Held that: - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which grants benefit. The input services have been utilized by the appellant in providing output service and in absence of any contrary finding, there cannot be denial of CENVAT c .....

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/2015-Appeal dated 11.5.2016 to this Tribunal. 2. On the basis of the above, it is the contention of the appellant that appropriate CENVAT credit of the service tax paid shall be admissible to the appellant. 3. Revenue's contention is that the parties were not registered during the material period. 4. Heard both sides and perused the records. 5. In view of the verification conducted by Revenue with the conclusion of payment of service tax, the appellant is eligible to the extent of the CENVA .....

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