2015 (11) TMI 352

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....rk and got registered on 28.11.2008. They filed refund claims of the service tax paid on the 'input services' for the period April to September 2008. The said refund claims were processed and show cause notice was issued directing the appellant to show cause as to why the said refund claims should not be rejected on the ground that the refund claims have been preferred of the services received prior to registration. Appellant contested the show cause notice. Adjudicating authority did not agree with the contention raised by the appellant and rejected the refund claims. The first appellate authority also did not agree with the grounds raised by the appellant and rejected the appeal. 3. Learned Counsel submits that there is no dispute as t....

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....a position to utilize the CENVAT credit of service tax on the "input services". 7. On this factual matrix, the findings recorded by the first appellate authority in the impugned order are as under:- "5. I have carefully considered the relevant records including the written and oral submissions made by the appellant. I find that the appellant has obtained the service tax registration on 28th November 2008 whereas they have filed a refund claim for the period from April 2008 to Sept. 2008. This clearly indicates that the appellant has filed a refund claim for the period prior to the date of their registration. The conditions for availing credit are mentioned in CCR 2004 of which Rule 3 clearly states that :Provider of a taxable se....