2017 (9) TMI 886

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....s. Krati Somani Adv, for the Appellant(s) Shri H. Singh A.R. for the Respondent(s)  ORDER Service tax demands have been confirmed against the applicants under the following categories: - (a) Excess baggage charges for the period April 2006 to June 2010. (b) Cenvat Credit sought to be denied which was availed prior to registration during the period April' 2006 to February' 2007;....

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....n sought to be denied on the ground that at the time of availing Cenvat credit, the applicant was not registered with the service Tax Department. The said issue has been dealt by the M Portal India Wireless Solutions P. Ltd. v. CCE 2012(27) STR 134(Kar.), wherein it has been held that being a service provider, if any Cenvat credit is availed on input service or capital goods by the assessee, the a....