Allowability of CENVAT credit for the period of Non Registration

CENVAT credit is allowed to the assessee,even  if the assessee was not registered during relevant time.

It is settled law that the dutiability of the final products or inputs, the benefit of cenvat credit in respect of inputs and input services is made available, provided the assessee has necessary documentary evidence and necessary evidence to show utilisation of such input services and in this case, there is no finding that input services were not utilised in providing output services, for which service tax has been paid. In view of the several Tribunal decisions cited, which I find that are applicable to the facts of the case, I find that appellant prima facie made out a case for grant of stay. Accordingly, the requirement of pre-deposit of amounts demanded is waived and stay against recovery of the same is granted during the pendency of appeal. (para 3)

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,

West Zonal Bench, Ahmedabad

COURT

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