Reliance Ports & Terminals Ltd. Vs. Commissioner of Central Excise, Appeal Nos. ST/332 & 333 OF 2011, DATE OF DECISION: 11.08.2011, Rajkot [Ahmedabad CESTAT] Issue: Whether CENVAT credit is allowed to the assessee, if the assessee was not registered during relevant time? The assessee taken the credit of service tax paid on input services prior to the registration under service tax. The department contended that since the assessee was not registered during the relevant time on which the input services were received. Hence, the credit of the same will not be available to the assessee. The CESTAT held that credit cannot be denied on the ground that the assessee was not registered during the relevant time. Hence, the decision was made in favor of assessee.
Posted on: Mon, 01 Jul 2013 04:47:12 +0000
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