TMI Blog2018 (5) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... has provided the service - On the issue of service tax registration obtained subsequently by the appellant, eligibility to credit on the invoices issued earlier, it is no more res-integra being covered by the aforesaid decisions of the Tribunal, wherein it has been held that non possession of service tax registration at the time of receipt of services would not debar from availing the credit afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of Service Tax paid amounting to ₹ 12,27,760/- on the basis of an invoice/ bill No. 01 dated 31.03.2013 issued by one M/s Swaraj Construction. Alleging that the appellant had registered themselves on 02.05.2013 but availed service tax credit on an invoice issued earlier SCN was issued to them for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and the service tax registration of the appellant is different bearing No. ACHFS7814FSD002. In support he has produced the registration certificates of the service provider as well as service receiver. Further, he submits that merely at the time of availing services, the appellant are not registered with the service tax department/ itself would not disentitle them from availing credit. It is hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals). 5. I find that the main objection of the department in denying credit of service tax paid against invoice No. 1 dated 30.03.2013 issued by one M/s Swaraj Construction is that the said invoice is a fake one, since the service tax registration no. mentioned in the invoice belong to the appellant/ who obtained registration subsequently, i.e. on 02.05.2013. On going t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services were received and utilized by the Appellant. Further, I find that because the detailed description of service rendered being not mentioned in the input service, it cannot become a sale transaction. On the contrary, the service tax paid on such service, is eligible to credit In these circumstances, I do not find merit in the impugned order, consequently, the same Is set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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