2015 (2) TMI 438

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..... Service Tax paid on input service can be denied to the appellant on the ground that invoices on the basis of which credit was taken are issued prior to registration of the appellants on 11/10/2004. 2. The learned Counsel submits that the appellant is engaged in providing commercial construction services and the services become leviable to service tax with effect from 10/09/2004. The appellant ap .....

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..... Limited vs. CCE, Coimbatore - 2005 (188) ELT 26 (Tri.-Chennai) (b) Well known Polyesters Limited vs. CCE, Vapi AHM . (c) Amar Remedies vs. CCE, Surat - 2010 (257) ELT 552 (Tri.-Ahmd) (d) CCE, Ahmd vs. Fine Care Bio-systems - 2009 (244) ELT 372 (Tri.-Ahmd.) 4. The learned AR fairly agrees that these decisions are on the same issue. Since the issue is covered in favour of the appellant by the p .....

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