https://www.taxtmi.com/caselaws?id=213357 The Appellate Tribunal CESTAT, BANGALORE ruled in favor of the applicant, a provider of Information Technology Software Services, regarding the denial of Cenvat credit for services utilized before registration under the Service Tax Rules. The Tribunal held that the applicant was entitled to the credit for input services from the effective date of service tax, despite registering after the introduction of service tax. The Tribunal waived the recovery ordered by the Commissioner, emphasizing that registration within 30 days was a procedural requirement and should not bar the benefit of Cenvat credit under Rule 3. This decision clarified the interpretation of Rule 5 of the Cenvat Credit Rules. en-us Fri, 09 Sep 2011 00:00:00 +0530 Thu, 10 Jul 2014 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213357 The Appellate Tribunal CESTAT, BANGALORE ruled in favor of the applicant, a provider of Information Technology Software Services, regarding the denial of Cenvat credit for services utilized before registration under the Service Tax Rules. The Tribunal held that the applicant was entitled to the credit for input services from the effective date of service tax, despite registering after the introduction of service tax. The Tribunal waived the recovery ordered by the Commissioner, emphasizing that registration within 30 days was a procedural requirement and should not bar the benefit of Cenvat credit under Rule 3. This decision clarified the interpretation of Rule 5 of the Cenvat Credit Rules. Case-Laws Service Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213357