2015 (2) TMI 438

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....Service Tax paid on input service can be denied to the appellant on the ground that invoices on the basis of which credit was taken are issued prior to registration of the appellants on 11/10/2004. 2. The learned Counsel submits that the appellant is engaged in providing commercial construction services and the services become leviable to service tax with effect from 10/09/2004. The appellant app....