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2016 (12) TMI 1065 - CESTAT NEW DELHI

2016 (12) TMI 1065 - CESTAT NEW DELHI - TMI - 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 received - Held that: - the issue stands decided in the case of Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that registration with the department is not a pre-requi .....

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, learned DR appearing for the Revenue, we find 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 the construction activity were raised by the constructing company to their head office at Mumbai. On completion of the construction of ICD they took registration on 17.10.08. On 25.10.08 they took Cenvat Cr .....

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plied for the registration when premises was under 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 the first time after 17.10.08 at Pithampur. Since there is no time limit for taking credit based on invoice issued by service provider, the Counsel submits that the entire case of Revenue is baseless. 3. T .....

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