2018 (4) TMI 1235 - AT - Service Tax

CENVAT credit - denial on the ground that the credit availed prior to registration - Held that - the said issue is settled in favour of the assessee by the Karnataka High Court decision in the case of M/s. mPortal India Wireless Solutions (P) Ltd., Vs Commissioner of Service Tax 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - as, the matter has already been remanded by Commissioner (Appeals), we may keep the said remand as open remand and direct the original adjudicating authority to decide the issues afresh.

Summary

Issues involved:
1. Amendment to cause title in the appeal
2. Availment of Rent-a-Cab Services, Air Travel Services, and Insurance Services as cenvatable credit
3. Credit availed prior to registration

Analysis:
1. The judgment addresses the department's miscellaneous application seeking an amendment to the cause title in the appeal. The department requested the change due to a jurisdictional shift from the Commissioner of Service Tax to the Commissioner of GST & Central Excise. The tribunal allowed the miscellaneous application for the change of cause title, acknowledging the jurisdictional update.

2. The judgment delves into the issue of the availment of Rent-a-Cab Services, Air Travel Services, and Insurance Services as cenvatable credit. The Commissioner (Appeals) remanded the matter to the original adjudicating authority for further examination of facts related to these services. The appellant's grievance was against the Commissioner (Appeals) holding them accountable for credit availed prior to registration.

3. The tribunal considered precedents set by the Karnataka High Court and the Madras High Court in favor of the assessee regarding the issue of credit availed prior to registration. Citing the cases of M/s. mPortal India Wireless Solutions (P) Ltd. vs. Commissioner of Service Tax and M/s. Comstar Automotive Technologies Pvt. Ltd., the tribunal directed the original adjudicating authority to decide the issues afresh in line with the High Court decisions, keeping the remand open for further consideration.

This comprehensive analysis of the judgment covers the issues of amendment to cause title in the appeal, the availment of specific services as cenvatable credit, and the credit availed prior to registration, providing a detailed overview of the tribunal's decision and legal reasoning.