2016 (6) TMI 1497

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.... Software Services' under Section 65 (105) (zzzze) of the Finance Act, 1994.  The respondent, unable to utilise the Cenvat credit taken on input services, files periodical refund claims.  The dispute in these appeals is with regard to allowability as input service.  The details are as follows :- Appeal No. 51148/2015 51147/2015 51150/2015 51149/2015 Period April to June 2012 July to Sept. 2012 Oct to Dec. 2012 Jan. To Mar. 2013 1. Invoices pertain to service received at Unregister Premises Stellar Park (Renting of Immovable Property Rs. 4,35,690 Rs. 20,86,647 Rs. 30,73,463 Rs. 27,42,209 2. Invoices do not contain PAN based Regn. No. of Provider 70,233   ....

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....is placed on the ruling of Hon'ble Karnataka High Court in mPortal India Wireless Solutions (P) Ltd Vs. CST 2012 (27) STR 134 (Kar) and of Hon'ble Bombay High Court in Deepak Fertilizers & Petrochemicals Corporation Limited Vs. CCE, 2013 (32) STR 532 (Bom.).  Considering the rival contentions, following the rulings of Karnataka High Court and Bombay High Court (supra), this ground is rejected.  It is held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services. 3.  That the next ground is whether input credit on invoices can be taken, not containing PAN based Registration No. of Service provider.  Upon he....