https://www.taxtmi.com/caselaws?id=194960 The High Court of Karnataka ruled in favor of the appellant regarding the denial of refund of service tax paid during the pre-registration period. The court held that there is no legal basis for denying the refund based on lack of registration, allowing the appellant to claim Cenvat credit for services utilized before registration. However, on the issue of non-establishment of nexus between input and output services for the second refund claim, the matter was remanded to the Adjudicating authority for further evaluation, emphasizing the need for evidence to support the claim. en-us Mon, 13 Jul 2015 00:00:00 +0530 Mon, 09 Oct 2017 14:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194960 The High Court of Karnataka ruled in favor of the appellant regarding the denial of refund of service tax paid during the pre-registration period. The court held that there is no legal basis for denying the refund based on lack of registration, allowing the appellant to claim Cenvat credit for services utilized before registration. However, on the issue of non-establishment of nexus between input and output services for the second refund claim, the matter was remanded to the Adjudicating authority for further evaluation, emphasizing the need for evidence to support the claim. Case-Laws Service Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194960