Cenvat Credit on input services prior to registration allowable

CESTAT, CHENNAI BENCH Commissioner of Service Tax, Service Tax Division II, Chennai Versus Sylla Synergy India Ltd. FINAL ORDER NO. 897 OF 2012 Appeal No. ST/625 OF 2011 AUGUST  28, 2012 ORDER 1. Revenue is in appeal against the impugned order where the Commissioner (Appeals) allowed the refund claim of the respondents on which credit availed prior to the Registration with the Department. 2. Brief facts of the case are that the adjudicating authority rejected the refund claim for the period prior to the Registration of service tax paid by the respondents on the ground that...