Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied

Last updated: 12 February 2015

Court :
Hon’ble CESTAT, New Delhi

Brief :
The Hon’ble CESTAT, Delhi relying upon the decision in the MPortal India case, held that the matter is squarely covered in aforesaid decision and therefore, the Appellant is entitled to take Cenvat credit on the invoices received prior to Service tax registration. As regards the issue of inadmissible Cenvat credit, the allegations of the Department were upheld and the corresponding demand was confirmed along with interest.

Citation :
JP. Kenny Ltd. Vs. CCE. & CST. - Delhi [2015 (1) TMI 1199 - CESTAT NEW DELHI]

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Bimal Jain

Published in Service Tax
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Cenvat credit availed on the invoices received prior to Service tax registration cannot be denied

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