Credit cannot be denied on ground that services have been availed prior to obtaining registration

Credit cannot be denied on ground that services have been availed prior to obtaining registration The appellant holds Service Tax registration for the services in the nature of Information Technology Software Service, Rent-a-Cab Service, Security/Detective Agency Service, Man Power Recruitment/Supply Agency Service, Legal Consultancy Service. They filed refund claims under Rule 5 of Cenvat Credit Rules (CCR), 2004 for a refund of the unutilized cenvat credit. One of the grounds for rejection of the above refund claims was that the input services were received prior to obtaining the service tax registration from the Department. On this issue it was submitted by the Ld. Consultant that the said issue stands settled by the decision of the Hon’ble jurisdictional High Court in the case of Scionspire Consulting Services (India) Pvt. Ltd. - 2017-TIOL-798-HC-MAD-ST. He submitted that the Tribunal in the case of Vamshadhara Paper Mills Vs CGST & CE Chennai - 2020 (33) G.S.T.L 218 (Tri.-Chennai) and in the case of Rajendra Kumar & Associates Vs CST Delhi - 2021 (45) G.S.T.L 184 (Tri.-Delhi) had held that credit cannot be denied for the reason that the premises has not been registered. He submitted that CCR 2004 does not specify that the credit can be availed only after obtaining registration from the department. In this matter CESTAT also held that the rejection of the refund claim cannot be justified. In the result, the impugned order is set aside with consequential relief. To Read Judgment Download PDF Given Below: