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Cenvat credit is admissible even though the Appellant was not registered with the Service Tax Department at the time of availing input services

Service Tax - By: - Bimal jain - Dated:- 10-12-2015 - India Housing Vs. Commissioner of Central Excise, Lucknow [2015 (11) TMI 1422 - CESTAT NEW DELHI] Facts: India Housing ( the Appellant ), a service provider, took Cenvat credit on certain input se .....

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Appellant was not registered at the time of issuance of invoices, few on the ground that the invoices are not in the name of Appellant etc. Held: The Hon ble CESTAT, New Delhi, after following the decision of the Tribunal in the case of Imagination .....

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lant is entitled to take Cenvat credit even though the Appellant was not registered at the time of availing the services. Our Comments: The Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore .....

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relevant extract of the judgment for the ease of your reference: ….7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties .....

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