TMI Blog2018 (4) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Registration not compulsory for refund - credit allowed. CENVAT credit - Rent-a –Cab Services and Air Travel Services, utilised by the appellant for their employees travel purposes - Held that: - for the period subsequent to the one involved in the present appeal Commissioner (Appeals) has extended the benefit to assessee in the case of M/s. SCIO inspire Consulting Services (India) Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai reported in 2017 (4) TMI 943 - Madras High Court as also in the case of M/s. mPortal India Wireless Solutions (P) Ltd., Vs Commissioner of Service Tax reported in 2011 (9) TMI 450 - Karnataka High Court. By following the same, we held the assessee's entitlement to the credit, which was availed by them prior to registration. The second issues relates to availement of credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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