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2015 (8) TMI 351 - CESTAT MUMBAI

2015 (8) TMI 351 - CESTAT MUMBAI - TMI - Denial of refund claim - Input services - service providers had raised the invoices on the appellant before the service tax registration was granted to the appellant - Held that:- Decision in the case of Commissioner of Service Tax, Mumbai- II vs. J.P Morgan Services India Private Limited [2015 (2) TMI 467 - CESTAT MUMBAI] followed - impugned order is unsustainable - Decided in favour of assessee. - Appeal No. ST/707 & 708/10 - Dated:- 5-5-2015 - M. V. Ra .....

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ount of service tax paid by them to the service providers on the ground that the appellant being export of services, provisions of Cenvat Credit rules allows refund of the service tax paid on input services. It is the claim of the appellant that there is no dispute as to the eligibility to avail Cenvat Credit, the dispute is related only point that the service providers had raised the invoices on the appellant before the service tax registration was granted to the appellant. It is seen from reco .....

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service tax registration. 4. We find that the issue is no more res integra. This bench in the case of Commissioner of Service Tax, Mumbai- II vs. J.P Morgan Services India Private Limited - Application Nos.ST/S/93737-93738/2014-Mum has considered the very same issue and following the law as laid down by the matter High Court, held in favour of the appellant therein. The ratio is in paragraph number 7 which we reproduce. "7. On the second issue of late registration, the respondents have rig .....

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