2013 (11) TMI 326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JJ. For the Appellant: Shri Abhishek 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. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivision could distribute the credit availed 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 con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in March, 2009, hence, the Service Tax paid on 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 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....find that prima facie the Applicant (Mining Division) 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 t....