2017 (10) TMI 1332

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..... has held that there is no bar on availing the credit for the services provided prior to registration. Remand of matter - Held that:- The original authority has disallowed the disputed input credit only on the grounds that it pertains to the period prior to date of registration and not on merits. This decision was not appealed against by the department to the Commissioner (Appeals) and hence th .....

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..... /-, on the ground of non-registration of premises. On appeal, Commissioner (Appeals) vide impugned order dt. 10.06.2016 allowed the appeal. Aggrieved, department is before us this forum . 2. Today, when the matter came up for hearing, on behalf of respondent, Ld. Advocate, Shri Harish Bindumadhavan submits that the matter is no longer res integra and has been settled by the jurisdictional High .....

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..... dit only on the grounds that it pertains to the period prior to date of registration and not on merits. This decision was not appealed against by the department to the Commissioner (Appeals) and hence they cannot make this as a ground for remand, before this forum, at this stage. In the event, following the ratio laid down by the jurisdictional High Court of Madras in the two judgments cited supra .....

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