TaxTMI 
TaxTMI 
2013 (11) TMI 326
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....shek Anand, Advocate For the Respondent: Shri S. Chakraborty, Advocate ORDER Per Dr. D.M. Misra: 1. These applications are filed seeking waiver of pre-deposit of total Cenvat Credit of Rs.4.93 Crores in Appeal No.Ex.Ap.321/11 and Rs.1.26 Crores in Appeal No.Ex.Ap.323/11 and equal amount of penalties imposed under the CENVAT Credit Rules, 2004. 2. At the outset Ld.Advocate for the applicant h....
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....only after the date of registration and not the Service Tax paid earlier and services received earlier to the date of registration. The Ld. Advocate has submitted that in absence of any time limit for availing and then distributing the credit by the Input Service distributor, there cannot be any embargo, in availing credit by the applicants. In these connection he has referred to the judgements of....
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.... the services received prior to the date of Registration i.e. 23.03.2009 cannot be admissible. The Ld.A.R. referred to the judgement of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, New Delhi vs. Hari Chand Shri Gopal 2010 (260) ELT 3 (S.C.), which has been referred to and relied by the Ld. Adjudicating Authority in support of the reasoning that the provisions which are ....
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....on) is required to get themselves registered and distribute the credit thereafter. The claim of the applicant that even though the Service Tax was paid and the services received by their mining division prior to the date of registration as 'Input Service Distributor' the said credit could be distributed in favour of units as they were eligible to the said credit on the ground that the services wer....