https://www.taxtmi.com/caselaws?id=214807 The Tribunal allowed the appellant's waiver of pre-deposit of service tax and upheld their eligibility for cenvat credit on input services post-registration. The appellant, a Software Technology Park unit, successfully argued that they could avail credit for the period pre-registration based on precedents. The Division Bench's decision supported the appellant's position, emphasizing that manufacturers exempted from registration could still claim credit. As a result, the Tribunal set aside the impugned order, granting relief to the appellant and establishing their entitlement to cenvat credit on input services post-registration. en-us Fri, 01 Jun 2012 00:00:00 +0530 Sat, 09 Mar 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214807 The Tribunal allowed the appellant's waiver of pre-deposit of service tax and upheld their eligibility for cenvat credit on input services post-registration. The appellant, a Software Technology Park unit, successfully argued that they could avail credit for the period pre-registration based on precedents. The Division Bench's decision supported the appellant's position, emphasizing that manufacturers exempted from registration could still claim credit. As a result, the Tribunal set aside the impugned order, granting relief to the appellant and establishing their entitlement to cenvat credit on input services post-registration. Case-Laws Service Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214807