2011 (9) TMI 836
X X X X Extracts X X X X
X X X X Extracts X X X X
....is a provider of services under the category of 'Information Technology Software Services' which came under the service tax net w.e.f. 16.05.2008. Rule 4(1) of the Service Tax Rules, 1994 provided a time limit of 30 days for registration of the service provider. The applicant has registered themselves on 18.06.2008 as their head office was in Delhi and they took sometime for getting the necessary ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ral requirement. The substantial benefit of Cenvat credit available under Rule 3 of the Cenvat Credit Rules cannot be denied having granted time for getting the registration providing the new service which became taxable. 4. Learned JCDR submits that the credit cannot be taken prior to the date of registration and that refund of credit taken prior to date of registration cannot be allowed in term....