2018 (1) TMI 309

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....l 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 01.04.2013 and applied for Permanent Account Numbe....

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.... 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 Income Tax department till 12.06.2013, they were....

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.... 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, considered the submissions. On going through the records,....

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....nt 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 the assessee is not ent....