AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (1) TMI 309
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the cenvat credit availed by them before registration has been denied and various penalties have also been imposed for availment of inadmissible cenvat credit as well as for non-payment of service Tax in time. 2. The brief facts of the case are that the appellant was incorporated on 01.04....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the appellant and the matter was adjudicated, cenvat credit availed for the period prior to registration was denied and same was demanded along with interest and penalty of Rs. 10,000/- was imposed under Section 77 of the Finance Act, 1994. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that they could not receive the Permanent Account Number from I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....registration the appellant is entitled to avail cenvat credit of input services. 4. On the other hand, ld. AR opposed the contention of the ld. Counsel and submitted that it is admitted that the input services were availed prior to the registration and appellant did not pay service Tax in time, therefore demand is rightly confirmed and penalty is rightly imposed. 5. Heard the parties, consid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urt has observed as under:- "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 ....