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November 2011

(2011) 23 STR 661 (Tri.-Mumbai) — Imagination Technologies India Pvt. Ltd. v. CCEx., Pune-III.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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CENVAT credit taken for the input services received prior to registration — Allowable.

Facts
The appellants were provider of software development and support services taxable w.e.f. 16th May, 2008. They got registered from 24th July, 2008. The appellants made a claim for refund in respect of tax on input services paid by them. The claim was rejected on the ground that credit cannot be claimed in respect of input services received prior to registration.

Held
Since there was no provision in the rules which stated that credit shall not be allowed for the period prior to the registration, the appellant was entitled to refund on such amount paid.

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