9911796707
TMI Blog2018 (11) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... gust, 2007 the Revenue issued a Show Cause Notice dated 24.07.2008 alleging inter alia that the appellant had contravened Rule 9(1) of the CENVAT Credit Rules (CCR), 2004 read with Rule 4A of the Service Tax Rules; that they had wrongly utilized CENVAT Credit on the service tax paid on the input services at their Head Office and Depots; that the documents based on which the CENVAT Credit was availed and utilized did not contain the name and address of the assessee and therefore, the credit availed wrongly and utilized was required to be recovered with interest. 2. The appellant filed its detailed reply, but however, reversed the alleged wrongly availed credit. The assessing officer vide Order-in-Original No. 10/2008 dated 19.09.2008 howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice has been issued after invoking the extended period of limitation. 3.2 Ld. Consultant also relied on various decisions in support of his contentions. 4. Per contra, Shri. R. Subramaniyan, Ld. DR appearing for the Revenue supported the findings of the lower authorities. 5. I have considered the rival contentions, perused the documents placed on record and have gone through the various decisions relied upon by the Ld. Consultant. After hearing both sides, I find that the issue with regard to the non-registration for availing the benefit of CENVAT Credit has been laid to rest by the decision of the Hon'ble High Court of Madras in the case of Commissioner of Service Tax-III, Chennai Vs. CESTAT, Chennai & Anor. in C.M.A. No. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside." 6. Following therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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