https://www.taxtmi.com/caselaws?id=205718 CESTAT, Mumbai held that the appellant, a software service exporter, was entitled to CENVAT credit on inputs and input services received prior to obtaining service tax registration, as there is no bar under the CENVAT Credit Rules, 2004, when duty incidence and use in taxable output services are established. Credit could not be denied merely because invoices did not bear the input service provider's registration number, provided tax payment and service utilization were proved, following prior Tribunal precedent. Further, service tax paid on repair of a coffee vending machine was treated as eligible input service, being in relation to output service. The appeals were allowed and refund granted. en-us Thu, 07 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205718 CESTAT, Mumbai held that the appellant, a software service exporter, was entitled to CENVAT credit on inputs and input services received prior to obtaining service tax registration, as there is no bar under the CENVAT Credit Rules, 2004, when duty incidence and use in taxable output services are established. Credit could not be denied merely because invoices did not bear the input service provider's registration number, provided tax payment and service utilization were proved, following prior Tribunal precedent. Further, service tax paid on repair of a coffee vending machine was treated as eligible input service, being in relation to output service. The appeals were allowed and refund granted. Case-Laws Service Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205718