Input service distributer may distribute credit of service tax paid prior to registration as ISD

CESTAT, MUMBAI BENCH Dagger Forst Tools Ltd. versus Commissioner of Central Excise, Mumbai-I P.R. CHANDRASEKHARAN, TECHNICAL MEMBER Order Nos. A/276/2012/SMB/CIV & S/455/2012/SMB/CIV, Application No. E/S/1942/2012 Appeal No. E/1276 of 2012 SEPTEMBER  6, 2012 ORDER 1. The appeal and stay application are directed against Order-in-Appeal No. YDB(64) Thi/2012 dated 29.05.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai I. 2. The facts of the case are as follows. 3. The appellant M/s. Dagger Forst Tools Ltd., have a number of manufacturing units at Thane, Am...