2014 (9) TMI 182

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....ir output service 'Management Consultancy Services' to their clients. Since they could not utilize the accumulated Cenvat Credit in respect of input service for payment of service tax on their domestic transactions, in accordance with the Provisions of Rule 5 of the Cenvat Credit Rules,2004 read with Notification No.5/2006-CE(NT) dt. 14.03.06, they filed claims for cash refund of Rs. 12,20,506/- of the accumulated Cenvat Credit Jan10 to March10 quarter and another refund claim for an amount of Rs. 32,54,141/- for Oct.09 to Dec.09 quarter. The Jurisdictional Assistant Commissioner by two separate orders sanctioned refund of Rs. 11,89,402/- out of claimed amount of Rs. 12,20,806/- and sanctioned refund of Rs. 32,54,077/- out of the claime....

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....ard both the sides. 3. Sh. Vaibhav Jain, learned counsel for the appellant, pleaded that there is no dispute about receipt of the services in respect of which Cenvat Credit has been taken, that Cenvat Credit cannot be denied just because during the period when the service were received, the appellant had not taken Centralized Registration at Delhi, that the Tribunal in the case of C. Metric Solution Pvt. Ltd. Vs. CCE, Ahmadabad, reported in 2012(28) STR-460 (Tri. Ahmd.) relying upon its earlier decision in case of Well Known Polyesters Ltd. Vs. CCE reported in 2012(25) STR-411 (Tri. Ahmd.) has held that Cenvat Credit in respect of inputs/input servics received by output serviced provider prior to his obtaining service tax is admissible and....