2015 (8) TMI 351

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....Commr (AR) ORDER Per: M V Ravindran: These 2 appeals are directed against Order-in-Appeal No. PIII/VM/196-197/2010 dated 19.08.2010. Since both the appeals raise the same question of facts and law they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The appellants herein had filed 2 refund claims for the refund of amount of service tax paid by them to ....

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....ices. The entire dispute is restricted to the point as to non-eligibility for claiming the refund of the services received by the appellant before they were granted service tax registration. 4. We find that the issue is no more res integra. This bench in the case of Commissioner of Service Tax, Mumbai- II vs. J.P Morgan Services India Private Limited - Application Nos.ST/S/93737-93738/2014-Mum ha....

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....r registration are missing in the application, such as the premises which is sought to be registered. The judgments cited by Commissioner (Appeals) are relied upon. Further, judgment of the Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. vs. C.S.T. Bangalore 2012 (27) STR 134 (Kar.) which held that there is no restriction in availing cenvat credit before registration....