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2016 (12) TMI 1065 - AT - Service TaxAvailment of credit prior to registration of the unit - construction of ICD - denial of credit on the ground that neither their head office nor Pithampur ICD was registered during the period when the construction service was received and bills received - Held that: - the issue stands decided in the case of Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that registration with the department is not a pre-requisite for claiming the credit - appeal allowed - decided in favor of appellant-assessee.
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