2017 (1) TMI 305

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....er (AR) for the respondent ORDER M/s Dow Chemical International Pvt Ltd is in appeal against order-in-original no. 16/ST-VII/RK/2015-16 dated 30th November 2015 of Commissioner of Service Tax - VII, Mumbai which disallowed CENVAT credit of Rs. 34,01,192/- and recovered the same along with interest thereon. Penalties of Rs. 34,01,192/- was imposed under section 78 of Finance Act, 1994 and Rs.....

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....7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made ....