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M/s. All Cargo Global Logistics Versus Commissioner of Central Excise, Indore

2016 (12) TMI 1065 - CESTAT NEW DELHI

Availment of credit prior to registration of the unit - construction of ICD - denial of credit on the ground that neither their head office nor Pithampur ICD was registered during the period when the construction service was received and bills receiv .....

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- decided in favor of appellant-assessee. - Service Tax Appeal No. 1904 of 2010 - FINAL ORDER No.55318/2016 - Dated:- 17-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri R G Seth, Advocate for the Appella .....

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d that the Appellants are engaged in providing logistic services. They constructed an Internal Container Depot (ICD) at Pithampur in M.P. for customs clearance of import and export goods. During the period October, 2007 to July, 2008 the Bills for th .....

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for construction activity for setting up the ICD and raised by the service provider addressed to the Mumbai office. The Revenue was of the view that since neither their head office nor Pithampur ICD was registered during the period when the construct .....

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nder construction and when no service was being provided from Pithampur. So before 17.10.08, there was no case for taking out any registration. The Counsel clarifies that no credit of the impugned invoices were taken in Pithampur and were taken for t .....

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istribution of input service credit and at the time of paying the Bills the Mumbai office of the Appellants should have taken registration as input service distributor and they only passed on the credit to ICD Pithampur. We have considered the argume .....

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could not have taken such credit before starting their operation. 4. The point involved in the present appeal essentially is relatable to the availment of credit prior to registration of the unit. The said issue stand decided by number of decisions .....

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