2010 (1) TMI 284

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....Shri R.K. Saini, DR, for the Respondent. [Order].-  The appellants are providing the taxable services and some other taxable services for which they are registered with the Jurisdictional Central Excise Authority. During the period from December, 2003 to December, 2004 the appellant received certain taxable services of erection, installation & commissioning and technical testing from two s....

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....egistration, the Cenvat credit on the basis of their supplementary invoices issued subsequently, cannot be allowed to the appellant. On this basis, a show cause notice dated 17-1-06 was issued to the appellant for denying the service tax. The  Asstt. Commissioner vide Order-in-Original No. 38/07-C.E., dated 25-4-07 confirmed the Cenvat credit demand of Rs. 44,028/- and besides this, imposed p....

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....n view of this, it is totally wrong for the department to deny the Cenvat credit on the basis of such supplementary invoices.  He pleaded that the Commissioner (Appeals)'s finding that registration is a fundamental requirement and if at the time of providing services, the service provider did not have registration, even if, he subsequently obtained service tax registration and pays the Servic....

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....sued by them did not mention any Service tax registration no. That they subsequently took the service tax Registration and paid Service tax under supplementary invoice dated 14-9-04, 23-12-03 and 23-12-04 is also not under dispute. There is also no dispute that input services have been used by the appellant for providing output services which are taxable. In view of this, it is not correct to deny....