TMI Blog2014 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial risk to Revenue is brought out. On this matter already there is a decision of the Karnataka High Court in favour of the respondent. In such situation, I am of the view that prayer for staying the order cannot be granted - Stay denied. - ST/41556/13 - MISC ORDER No.42502/2013 - Dated:- 18-10-2013 - Shri Mathew John, J. For the Appellant : Shri M. Rammohan Rao, DC (AR) For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Karnataka High Court in the case of Portal India Wireless Solutions (P) Ltd. Vs CST - 2011-TIOL-928-HC-KAR-STwherein it was held that there is no ban on taking of credit on services received prior to the date of registration and consequently allowed the refund claim. Aggrieved by the order of Commissioner (Appeals), Revenue has filed this appeal. 2. Ld. AR for Revenue submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004and argues that combined reading of these provisions would imply that credit can be only taken after registration is obtained and he prays that the order of Commissioner (Appeals) may be stayed. 3. Opposing the prayer, Ld. Consultant submits that the respondent had initially applied for registration as per clause (c) of Notification No.41/07 as an assessee not paying service tax but they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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