2017 (9) TMI 774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (AR), for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against the Order-in-Appeal No.36/2014 (V-II) CE dated 10.11.2014. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is regarding the eligibility to avail CENVAT credit of the input services received by the appellant who is a 100% EOU and exports the product man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecisions. 6. Ld. Chartered Accountant was correct in brining to my notice, one of the decision of the Tribunal (DB) Beico Industries Pvt Ltd, [2014 (36) STR 551 (Tri.-Ahmd.)], in an identical issue, came before the Division Bench, wherein held denial of CENVAT credit for the non-registration is incorrect and the demand is unsustainable. To come to such a conclusion the Bench relied upon the dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Portal India Wireless Solutions Pvt. Ltd., was followed by Hon'ble High Court of Madras decision in the case of Commissioner of Service Tax Vs. SCIO inspire Consulting Services (India) Pvt. Ltd., by an order dated 10.04.2017. In view of this, I hold that the issue regarding to availment of CENVAT credit before the registration and settled one demand of this account is not sustainable and liabl....