TMI Blog2019 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ry invoices. Further, in the case of Commissioner of Service Tax, Bangalore Vs. Kyocera Wireless (India) Pvt. Ltd., [2016 (4) TMI 799 - KARNATAKA HIGH COURT] it was held that registration with the Department not a pre-requisite for claiming credit. Appeal allowed - decided in favor of appellant. - ST/21975/2018-SM - Final Order No. 20217/2019 - Dated:- 27-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Dayananda, CA For the Appellant Mr. Gopa Kumar, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 20.09.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of CCR; such supplementary invoices were not proper documents for the purpose of availing the credit. He further submitted that as per Rule 4 of ST Rules, application for registration shall be made within 30 days of the provision of service liable to Service Tax. He then referred to Rule 4 and Sub-Rule 5 of Rule 4 and submitted that there is a threshold time limit of 30 days to file the application and once the application is filed, there is no bar in issuing the tax invoice from the date of application. Further, there is no provision in the application to mention the date from which the registration is required. Once the application is filed, the Return can be filed even for the period prior to registration. He also submitted that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (45) STR (Tri. Chennai), Revenue contended that the parties were not registered during the material period. But it was held by the Chennai Bench that Revenue s contention that the parties were not registered at the material period is not the valid reason. And where 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 credit of the Service Tax paid on input service. 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. 4.2. He further submitted that in the Order-in-Original, the issue of Rule 9(bb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6.1. Further, I find that in the case of Commissioner of Service Tax, Bangalore Vs. Kyocera Wireless (India) Pvt. Ltd., 2016 (43) STR 542 (kar.) it was held that registration with the Department not a pre-requisite for claiming credit. Further, I find that the ratio of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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