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2015 (11) TMI 679 - CESTAT BANGALORE

2015 (11) TMI 679 - CESTAT BANGALORE - TMI - Denial of refund claim - CENVAT Credit - eligible input services - premises or the office was not registered earlier - Held that:- In Very same issue in [2015 (11) TMI 678 - CESTAT BANGALORE] & [2012 (7) TMI 601 - CESTAT, BANGALORE], this Tribunal has taken a view that credit is admissible even if the registration has not been taken. The decision of the Hon'ble High Court of Karnataka also supports the claim of the assessee. As regards the second issu .....

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al Member For the Petitioner : Mr. Madhur Harlalka, CA For the Respondent : Mr. Mohd Yusuf, AR ORDER Per: B.S.V. MURTHY The appellant filed a refund claim for ₹ 15,04,439/- (Rupees Fifteen Lakhs Four Thousand Four Hundred and Thirty Nine only) out of which ₹ 10,70,717/- (Rupees Ten Lakhs Seventy Thousand Seven Hundred and Seventeen only) was sanctioned. The Commissioner reviewed the order exercising the power conferred on him by Section 83 of Finance Act 1994 and rejected the refund .....

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d on the ground that the concerned offices were not registered. He also submitted that the issue is covered by the decision of the Honble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011-TIOL-928-HC-KAR-ST]. An amount of ₹ 1.15 lakhs (Rupees One Lakh Fifteen Thousand approximately) has been rejected on the ground that renting of the premises and the maintenance costs etc incurred on the premises and the service tax paid thereon wou .....

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