Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services

Court :
CESTAT New Delhi

Brief :
The Hon’ble CESTAT, New Delhi held that neither in the show cause notice nor in the impugned order, it has been disputed that the Appellant has not availed input service and has not paid Service tax. Hence, the Appellant is entitled to take Cenvat credit even though the Appellant was not registered at the time of availing the services.

Citation :
India Housing Vs. Commissioner of Central Excise, Lucknow [

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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