https://www.taxtmi.com/caselaws?id=337015 CENVAT credit was held admissible even if availed before service tax registration, because the CENVAT Credit Rules did not make prior registration a condition for credit and earlier authority supported that view. Credit on meal coupons provided to employees was also allowed, as the relevant period preceded 01.04.2011 when the definition of input service was broader and employee food benefits were treated similarly to outdoor catering or canteen facilities. The disallowance was set aside and input credit was upheld with consequential relief. en-us Tue, 22 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 09:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337015 CENVAT credit was held admissible even if availed before service tax registration, because the CENVAT Credit Rules did not make prior registration a condition for credit and earlier authority supported that view. Credit on meal coupons provided to employees was also allowed, as the relevant period preceded 01.04.2011 when the definition of input service was broader and employee food benefits were treated similarly to outdoor catering or canteen facilities. The disallowance was set aside and input credit was upheld with consequential relief. Case-Laws Service Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337015