2018 (4) TMI 1235

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..... 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. - ST/MISC/41101/2017 and ST/00650/2010 - Final Order No. 43513/2017 - Dated:- 19-12-2017 - .....

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..... matter to the original adjudicating authority for examination of certain facts relatable to the availment of Rent-a -Cab Services, Air Travel Services and Insurance Services received by the appellant and claimed as cenvatable. The only grievance of the assessee is that the Commissioner (Appeals) has held against them in respect of the credit availed prior to registration. 3. We note that t .....

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