TMI Blog2017 (1) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... stration 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 held that Registration not compulsory for refund - the credit availed prior to taking registration is admissible. Credit on meal coupons denied stating these are welfare measures - Held that: - The Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of providing output services and availed credit on these input services from March 2006 onwards. A Show Cause Notice was issued proposing to deny the credit availed on these services on two grounds. Firstly, that the credit availed prior to taking registration in May, 2006 is not admissible. Secondly, that the services do not qualify as input services. After due process of law the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Against this the Ld. AR, Shri. Arun Kumar reiterated the findings in the impugned order. He submitted that the appellant is not eligible for credit prior to taking registration with service tax department. That the credit on meal coupons has been rightly denied has these are only welfare measures. 4. I have heard both sides. I do agree with the Ld. Counsel for appellant the CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding food for employees and is similar to outdoor catering services or providing canteen facilities. On such score, I do not find any ground to deny credit in regard to meal coupons provided to staff/ employees. 5. In the result, I hold that the appellant is eligible for credit and the disallowance of credit is unjustified. The impugned order to the extent of disallowance of credit is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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