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TMI Blog2024 (5) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority on input services can be summarised as under:- a. CENVAT credit availed after expiry of six months from the date of issue of invoices-Rs 729970/- b. CENVAT credit not covered under input services lunch and dinner charges, Rs.25,288/- and pantry and mobile charges Rs.10,043/- C. Inadmissible CENVAT credit taken on invoices addressed to the unregistered premises. Rs.7,18,070/-. 5.3 I proceed with point no.(a)- CENVAT credit availed after expiry of six months from the date of issue of invoices- 5.3.1 I find that Rule 4 of the CENVAT credit Rules, 2004 (Rules) deals with the conditions for allowing CENVAT credit. Vide notification no.21/2014-CE (NT) dated 11.07.2014, the following insertions have been made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find any reason to interfere in the decisions of the adjudicating authority in this mater, and uphold the rejection of the refund claim of CENVAT credit availed after expiry of six months from the date of issue of invoices- 5.5 I proceed with the third issue whether Registration is a precondition/ pre-requisite for eligibility of CENVAT credit under CENVAT Credit Rules 2004 or any statutory provisions in Finance Act. 5.5.1 Rule 3(1) of the Cenvat Credit Rules, 2004 provides that a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit inter alia of the Service Tax leviable under Section 66 of the Finance Act, paid on the following: "(i) any input or capital goods received in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registered premises of output service provider/manufacturer. A service provider/manufacturer can avail cenvat credit of service tax paid on various input services as long as the said services are used by the service provider for providing the output service or manufacturer in or in relation to the manufacture of final products and the place where the input service, has been received by the output service provider/manufacturer is not relevant for determining the availability of credit on such input service. 5.5.4 I place reliance on the judgment of the Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. v. C.S.T., Bangalore 2012 (27) ST.R. 134 (Kar.) which held that there is no restriction in availing Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court, while dismissing the appeal of the department held that "Cenvat credit - Availment of and refund of unutilized credit - Service Tax registration is not required for this purpose - There is no rule or statutory provision which makes registration condition precedent. [paras 4, 5, 6]" 5.5.7 Hence the credit involved to the tune of Rs 7,18,070/-, is admissible and consequently eligible for refund under Notification 27/2012-CE (N.T) read with Rule 5 of the Cenvat Credit Rules, 2004. 6. In view of the facts and circumstances, as discussed herein above and the provisions as stipulated in the statute mentioned, cited case laws and following the principle of judicial discipline, I partially allow the appeal to the appellant by m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revenue. 4.1 I have considered the impugned order along with the submissions made in appeal and during the course of arguments. 4.2 From the impugned order it is quite evident that the invoices against which the appellant has taken the credit as indicated in the table below : - Name of the Party Details of invoice J V No Amount of Credit Availed (Rs.) Date of Availment of Cenvat credit (JV Booking Date) Date and details of payment made To service provider (1) (2) (3) (4) (5) (6) Star Catalyst Arpit Chaurasia SCD/13-14/ST113 Date 01.01.2014 701 1,699/- 30.01.2014 Cheque No.369386 Dated 10.10.14 SCD/13-14/ST008 Date 29.04.2014 43 1,699/- 30.04.14 Cheque No.38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout even whispering about the applicability of various decisions referred to and relied upon by the appellant which clearly covers the issue in their favour. This attitude of Commissioner (Appeals) reflects on his predetermined mind to reject the appeals in a mechanical manner, thus putting the litigant into difficulty, apart from the increasing the burden and pendency of litigation at the higher level. 5. Having expressed our anguish, we note that the issue is no more res Integra. Reliance can be placed to the following decisions; (i) Indian Potash Ltd. vs Commissioner of Central GST, Meerut [2018 (10) TMI 1367-CESTAT Allahabad] (ii) Hindustan Coca Cola Beverages Pvt. Ltd. vs. Commissioner of Central Tax [2018 (10) TMI 1366- CESTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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