2013 (4) TMI 70

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....oceeding two appeals filed by the same assessee in respect of the same issue are being considered. The appellant was setting up a colour photo lab during December 2005 and January 2006. They imported required machines on 18.12.2005. They also applied for registration as service provider even before receipt of the machines. They finally got registration on 2.1.2006. After getting registration they ....

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.... for providing the service. For getting ready to provide service they had to procure necessary machines. There is nothing in the Cenvat credit rules to say that credit has to be taken within any specified period from the date of procurement of the machine. They have taken Cenvat credit only after applying for registration. The fact that they were not granted service tax registration in time cannot....