2016 (12) TMI 1065

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....th, Advocate for the Appellants Ms. Neha Garg, AR for the Respondent Per Archana Wadhwa (for the Bench): After hearing both the sides, duly represented by Shri R G Seth, learned advocate appearing for the appellant and Ms. Neha Garg, learned DR appearing for the Revenue, we find that the Appellants are engaged in providing logistic services. They constructed an Internal Container Depot (I....

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....ppellants submit that they could not have applied for the registration when premises was under construction and when no service was being provided from Pithampur. So before 17.10.08, there was no case for taking out any registration. The Counsel clarifies that no credit of the impugned invoices were taken in Pithampur and were taken for the first time after 17.10.08 at Pithampur. Since there is no....

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....nt appeal essentially is relatable to the availment of credit prior to registration of the unit. The said issue stand decided by number of decisions of various Courts. Reference can be made to the Tribunal's decision in the case of : 1. Doshion Ltd. vs. CCE, Ahmedabad [2013 (288) ELT 291 (Tri-Ahmd)]. 2. Dorling Kindersley (I) Pvt. Ltd. vs. CCE, NOIDA [2015 (40) STR 598 (Tri-Del)]. 3. CST,....