Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services
Last updated: 09 December 2015
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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Bimal Jain
Published in Service Tax
Views : 2292
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