2016 (12) TMI 18

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.... as they were not registered at the time of availing the credit, consequently credit transferred to M/s. Samruddhi Cement Ltd on demerger and subsequent transfer thereof to appellant consequent to amalgamation is not in order. Ld. Counsel for appellant Sh. G. Prahlad relies upon following Tribunal decisions to contend that the issue stands settled and that availment of credit prior to registration cannot be denied if the assessee is eligible for the same. i) Well Known Polyesters Ltd., V/s CCE, Vapi [2011 (287) ELT 221 (Tri-Ahmd)] ii) Showa India V/s CCE, Faridabad [2012 (275) ELT 128 (Tri-Del)] iii) Broadcom India Research Pvt Ltd., V/s Commissioner S.T, Bangalore [2016 (42) STR 79 (Tri-Bang)] With respect to the remaining disp....

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....ed building, these were availed prior to amendment of definition of 'input service' with effect from 01-04-2011. Hence they are not debarred from availing these credits by the definition of 'input service' at the material time. 3. On behalf of the department AR Sh. P.S. Reddy re-iterated the correctness of the impugned order. 4. Heard both sides. 5. We find that in respect of disputed credit of Rs. 4,32,74,207/- being credit availed before registration of Grasim, the issue is fully settled in favour of the appellants vide the case laws relied upon by counsel. In respect of the remaining amount of Rs. 80,52,675/- the issue of credit, on steel structural, etc., has already been decided in favour of appellant by the Tribunal in India ....