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2016 (12) TMI 1473 - AT - Service TaxCENVAT credit - denial on the ground that before availing credit of capital goods installed in other unit, the appellant, must get centralized registration, which is taken afterwards in the case - Held that: - there is no dispute as to the facts that the capital goods are received and used by the appellant for providing taxable output services and the same are covered under the definition of capital goods - similar issue decided in the case of mPortal India Wireless Solutions Pvt Ltd v. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - credit allowed - appeal allowed - decided in favor of appellant.
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