2015 (11) TMI 1178

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..... service tax paid prior to registration is concerned, law is well settled by Hon'ble Karnataka High Court and similar ratio followed by Tribunal in E-Care India Pvt. Ltd . (2011 (1) TMI 654 - CESTAT, CHENNAI).The appellant is entitled to the Cenvat credit of the service tax paid prior to registration on the ground that the registration being prescribed only for the purpose of maintenance of account .....

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..... i) and m Portal India Wireless Solutions P. Ltd. Vs C.S.T. Bangalore reported in 2012 (27) S.T.R.134 (Kar.). 2. Revenue submits that learned Commissioner (Appeals) examined the case thoroughly and he came to the conclusion that the appellant availed Cenvat credit of service tax paid on three services, which are (i) Security Maintenance Service (ii) Housekeeping Service and (iii) Mobile Phone Se .....

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..... of the service tax paid prior to registration on the ground that the registration being prescribed only for the purpose of maintenance of accounts and for following procedure of law, it cannot be said that registration is mandatory to grant refund. Accordingly, only to the extent of refund claim pertaining to the service tax paid prior to registration is to be allowed by authority below as refund. .....

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