2012 (6) TMI 143

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the respondents Per: Archana Wadhwa, Being aggrieved by the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal along with the stay petition. 2. After hearing both sides, we find that the short issue involved in the present appeal is as to whether the respondents are entitled for refund of service tax prior to their registration with the service tax depar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s (P) Ltd. Vs. CST 2012 (34 STT 322 (Kar.) has discussed an identical issue and has held as under: Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X