2012 (5) TMI 266

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....Per: M Veeraiyan (Oral): Heard both sides on the stay petition. 2. The applicant 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.....

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.... the time limit of 30 days has been provided by the Service Tax Rules is only a procedural 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 SDR submits that the credit cannot be taken prior to the date of registration....