TMI Blog2019 (8) TMI 1647X X X X Extracts X X X X X X X X Extracts X X X X ..... of utilisation of the input service by the assessee as a feasible alternative. The adjudicating authority appeared to have concluded from this that the issue of relevance of registration was not in question any longer and that process of enquiry prescribed in Rule 9 of Cenvat Credit Rules, 2004 was to be undertaken for its own sake. Nothing could be farther from the intent of the direction of the Tribunal. Rule 9 of Cenvat Credit Rules, 2004 is to be read in conjunction with Rule 3 and definition of input service in Rule 2 of Cenvat Credit Rules, 2004. The entitlement to avail and take credit of taxes included in the value of input service deployed for providing output service against prescribed documentation is enabled by Rule 3 of Cenvat Credit Rules, 2004 without reference to, or permission from, jurisdictional officials; in the event of such documentation being incomplete, from the point of view of the jurisdictional officials, subjective satisfaction of receipt and the deployment can affirm availment. Impliedly, the want of such satisfaction empowers the jurisdictional officials to proceed with denial of credit as having been wrongly availed. It was in this context ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al allowed - decided in favor of appellant. - ST/86615/2015 - Final Order No. A/87554/2019-WZB - Dated:- 28-8-2019 - Shri C.J. Mathew, Member (T) and Dr. Suvendu Kumar Pati, Member (J) Shri S.S. Gupta, CA, for the Appellant. Shri Dilip Shinde, Assistant Commissioner (AR), for the Respondent. ORDER In this appeal, M/s. Tata Business Support Services Ltd. challenges Order-in-Original No. 01/ST-VII/RS/COMMR/2015-16, dated 20th April, 2015 of Principal Commissioner of Service Tax-VII, Mumbai which has disallowed Cenvat credit of ₹ 1,94,91,562, by invoking Rule 14 of Cenvat Credit Rules, 2004 read with Section 73 of Finance Act, 1994 for having been availed, without eligibility, between 2nd August, 2007 and 4th February, 2009, along with appropriate interest under Section 75 of Finance Act, 1994, besides imposing penalty of like amount under Section 78 of Finance Act, 1994. The appellant is before us for the second time and the present appeal is a consequence of de novo proceedings following remand of the matter back to the adjudicating authority. The show cause notice, initiating the proceedings following audit of the appellant, had also proposed disallowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in doubt that the appellant had not included the Deonar premises in the registration which continued with the Thane location. At the time of the original adjudication, the decision in Re mPortal India Wireless Solutions P. Ltd. did not appear to have been available to guide the outcome. From the record of proceedings before the Tribunal on the previous occasion, it would appear that this decision was not placed for consideration then. Not unnaturally, after taking note of the Cenvat Credit Rules, 2004, the Tribunal was inclined to refer the matter back to the original authority for ascertainment of utilisation of the input service by the assessee as a feasible alternative. The adjudicating authority appeared to have concluded from this that the issue of relevance of registration was not in question any longer and that process of enquiry prescribed in Rule 9 of Cenvat Credit Rules, 2004 was to be undertaken for its own sake. In our opinion, nothing could be farther from the intent of the direction of the Tribunal. 6. Rule 9 of Cenvat Credit Rules, 2004 is to be read in conjunction with Rule 3 and definition of input service in Rule 2 of Cenvat Credit Rules, 2004. The en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, short question that arises for consideration is, whether the authorities were justified in refusing to grant Cenvat credit to his the assessee was legally entitled to on the ground that he is not registered with the department. which was held to be untenable thus 7. Insofar as the 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 the registration is mandatory and that such 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 and in law... 9. There could be no clearer exposition of the legal provision that militates against the ground on which proceedings were initiated against the appellant herein. It was open to the jurisdictional officials to establish that the impugned services were not input service within the meaning of the Rule 2 of Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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