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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Cenvat credit could be denied on the ground that centralized registration was issued later, when the assessee had applied for centralized registration earlier and the effective date was the date of application.
Analysis: The application for centralized registration was filed on 25-3-2008 and the certificate was issued subsequently on 13-8-2012. The effective date of registration was held to relate back to the date of application. On that basis, the assessee was treated as duly registered for the relevant period, and denial of credit merely because the certificate was issued later was not justified.
Conclusion: Cenvat credit could not be denied on the ground of absence of registration for the intervening period, and the disallowance was set aside in favour of the assessee.
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