2016 (5) TMI 684

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....S. B.V.NAGARATHNA JJ. For the Appellant: Sri Jeevan Neeralgi, Advocate For the Respondent: None JAYANT PATEL J. The present appeals are directed against order dated 05.06.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for brevity), Bangalore, whereby the Tribunal for the reasons recorded in the order has disposed of the ap....

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....s per the decision of this Court in case of mPortal India Wireless Solutions Pvt.Ltd., v. C.S.T.,Bangalore [2011- TIOL-928-HD-KAR-ST] Cenvat credit would be available of input services even if out-put services are non-taxable. However, such services are identified by Clause (zzzze) of Sec.65(105) of Finance Act, 1994 with effect from 16.5.2008. Prior there to, it was no service for the purpose of ....