Appellant Entitled to Cenvat Credit Despite Lack of Registration with Service Tax Department During Relevant Period.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of input service credit - although the appellant was not registered with the service tax department during the relevant time it has availed the services, the appellant is entitled to take Cenvat credit. - AT....