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2014 (9) TMI 182 - AT - Service TaxRecovery of Cenvat Credit refunded under Rule 5 of CCR - export of services - input services - providing Management Consultancy Services - credit availed for the period when assessee was registered - Held that:- There is no dispute that the earlier the appellant's Bombay branch had service tax registration and subsequently when the Delhi branch started operating, for some period there was no separate registration till the centralized registration was obtained in respect of Delhi branch. There is no dispute about the receipt of the services. The Tribunal in case of C. Metric Solution Pvt. Ltd. (2012 (7) TMI 379 - CESTAT, AHMEDABAD) has held that in clear terms that Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible and denial of Cenvat Credit on the ground that at the time of receipt of inputs/input services by a output service provider, there was no registration with the Central Excise, is not correct. - demand set aside - Decided in favor of assessee.
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