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2017 (1) TMI 95 - CESTAT HYDERABAD

2017 (1) TMI 95 - CESTAT HYDERABAD - TMI - CENVAT credit - Enterprise Resource Planning Software system based services - denial on the ground that the credit availed prior to taking registration and the services do not qualify as input services - Held that: - the CENVAT Credit Rules does not mandate taking registration for availing credit. The issue was discussed in the case of M/s. M Portal India wireless Solutions Pvt. Ltd., Vs. CST, Bangalore, [2011 (9) TMI 450 - KARNATAKA HIGH COURT] and was .....

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it allowed - appeal allowed - decided in favor of assessee. - ST/519/2009 - A/31219/2016 - Dated:- 22-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. Shikha Sharma, Advocate for the Appellant. Shri. Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER The appellants are engaged in providing Enterprise Resource Planning Software system based services and were registered with the service tax Department in May, 2006. The appellants availed various input service for the purpose .....

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allowed the credit of service tax paid on meal coupons given to the employees. The appellant is thus before the Tribunal. 2. On behalf of the appellant, the Ld. Counsel Ms. Shikha Sharma submitted that the appellant had availed the credit prior to taking of registration and that the CENVAT Credit Rules does not mandate taking registration for availing the credit. She also submitted that the service tax was paid on the meal coupons provided to the staff/employees. Such meal coupons are provided a .....

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