2015 (11) TMI 679

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..... - CESTAT, BANGALORE], this Tribunal has taken a view that credit is admissible even if the registration has not been taken. The decision of the Hon'ble High Court of Karnataka also supports the claim of the assessee. As regards the second issue, the definition of “input service” clearly provides that services used in relation to setting up, modernization, renovation or repair of a factory or prem .....

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..... nferred on him by Section 83 of Finance Act 1994 and rejected the refund sanctioned to the extent of ₹ 5,82,212/- (Rupees Five Lakhs Eighty Two Thousand Two Hundred and Twelve only). Hence the assessee is in appeal. 2. The learned CA submits that in respect of the very same appellant for different periods, this Tribunal has already taken a view that the credit is admissible even if the pr .....

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..... ring the submissions, I find that as submitted by the learned CA in respect of the very same issue in Final Order Nos. 20121-20122/2014 dated 30.01.2014 and Final Order No. 911/2011 dated 23.12.2011, this Tribunal has taken a view that credit is admissible even if the registration has not been taken. The decision of the Honble High Court of Karnataka also supports the claim of the assessee. As re .....

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