2018 (5) TMI 1118

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....ahu, AC (AR) for Respondent ORDER Per: Ramesh Nair The issue involved is that whether the appellant is entitled for CENVAT Credit on the strength of invoice issued by an importer, who is registered as first stage dealer. The case of the department is that the supplier being an importer could have been registered separately as an importer. Since the appellant is registered only as first st....

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..... Therefore, this clarification will have retrospective effect. Accordingly, the importer was not required to be registered separately once he was registered as first stage dealer. He takes support from this Tribunal's judgment on identical issue in the case of Commissioner of CGST, Thane Rural Vs. Western Refrigeration Pvt. Ltd. - 2018-TIOL-08-CESTAT-MUM. 3. Shri S.J. Sahoo, learned Assistant ....

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.... or from the premises of the consignment agent of the importer, under cover of an invoice;" From the plain reading of the above rule, it is clear that the first stage dealer includes the importer who sells the goods imported by him under the cover of invoice on which CENVAT Credit has been taken. In the present case, the importer who is registered as first stage dealer issued the invoice, there....

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....it cannot be interpreted that only on or after the date of 28.6.2016 this clarificatory notification was issued, the first stage dealer was not entitled to issue a cenvatable invoice in respect of imported goods. This issue has been considered by this Tribunal in the case of Western Refrigeration Pvt. Ltd. (supra), wherein this Tribunal held that no double registration is required by a dealer when....