Cenvat Credit cannot be denied for Invoices prior to ISD registration

Mafatlal Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Demand of Rs. 39,60,634/- was confirmed on the ground that same was wrongly availed on ISD invoices issued by the appellant’s Ahmedabad and Mumbai branch for services availed prior to the date of ISD registration was granted for the said unit. We find that Hon’ble High Court of Karnataka in the case of mPortal (I) Wireless Solutions (P) Limited vs. CST, Bangalore – 2012 (27) STR 134 (Kar.) has considered the issue of ISD invoices issued prior to registration and held that for this reason Cenvat ...