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2018 (11) TMI 1214 - AT - Service TaxRefund of CENVAT Credit - rejection for the reason that the input services have been filed by the appellant prior to taking registration and therefore credit is not eligible - Held that:- The said issue has been settled by the decision of Hon. Jurisdictional High Court in the case of CST, Chennai vs E-Care India Private Limited [2017 (4) TMI 1089 - MADRAS HIGH COURT], where it was held that registration cannot be a ground for rejection of refund - refund is to be allowed - appeal dismissed - decided against Revenue.
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