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2015 (11) TMI 679 - AT - Service TaxDenial of refund claim - CENVAT Credit - eligible input services - premises or the office was not registered earlier - Held that:- In Very same issue in [2015 (11) TMI 678 - CESTAT BANGALORE] & [2012 (7) TMI 601 - 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 premises of provider of output services are input services. Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on renting of immovable property would also be admissible. - Decided in favour of assessee.
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