2013 (4) TMI 167

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....n appeal against the impugned order where the Commissioner (Appeals) allowed the refund claim of the respondents on which credit availed prior to the Registration with the Department. 2. Brief facts of the case are that the adjudicating authority rejected the refund claim for the period prior to the Registration of service tax paid by the respondents on the ground that the assessee entitled to ....

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....ss Solutions (P) Ltd (supra) relied by the ld. DR has been set aside by the Hon'ble Karnataka High Court reported in 2012 (34) STT (KAR) and, inter alia, in CST, Chennai Vs. D&B Trans Union Analytic and Decision Services Private Ltd vide final order No.802/12 dt.16.7.2012 has allowed the refund claim. 5. Heard both sides. 6. Considering the fact that the decision relied upon by the ld. DR in....