Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services

Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services https://www.taxtmi.com/article/detailed?id=6569 Cenvat credit is allowable where the assessee has availed input services and paid service tax, even if not registered at the time of availing services. Denials based solely on invoices issued before registration or invoices not in the recipient's name are improper where there is no dispute about receipt of services and payment of tax. Registration is not a statutory precondition for claiming Cenvat credit, and refusal on a non-statutory ground is unjustified. en-us Thu, 10 Dec 2015 08:26:52 +0530 Thu, 10 Dec 2015 08:26:52 +0530 TaxTMI RSS Generator Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services https://www.taxtmi.com/article/detailed?id=6569 Cenvat credit is allowable where the assessee has availed input services and paid service tax, even if not registered at the time of availing services. Denials based solely on invoices issued before registration or invoices not in the recipient's name are improper where there is no dispute about receipt of services and payment of tax. Registration is not a statutory precondition for claiming Cenvat credit, and refusal on a non-statutory ground is unjustified. Articles Service Tax Thu, 10 Dec 2015 08:26:52 +0530 https://www.taxtmi.com/article/detailed?id=6569