Custom, Excise & Service Tax Tribunal
Commissioner Of Service Tax, Chennai vs M/S. Mphasis Limited on 28 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/Misc./40797/2015 and ST/41559/2013
(Arising out of Order-in-Appeal No.100/2013 (MST) dated 19.2.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
Commissioner of Service Tax, Chennai Appellant
Vs.
M/s. Mphasis Limited Respondent
Appearance Shri Chandrasekhar, AC (AR) for the Appellant Shri N.K.Bharath Kumar, Chartered Accountant for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 28.03.2016 Final Order No. 40525/2016 Revenue has no objection to the change of name of the appellant and for amendment of the cause title. Accordingly, the name of the appellant shall all purpose of this appeal shall be Mphasis Limited. MA is disposed accordingly.
2. Both sides agree that the issue involved in the present appeal is whether the CENVAT credit accumulated prior to registration shall be allowed as credit to the assessee after registration.
3. The above controversy having been settled by the Honble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST 2012 (27) STR 134 (Kar.) and consistently followed by the Tribunal in the cases of CST, Chennai Vs. E-Care India Pvt. Ltd. 2011 (1) TMI 654 and M/s. Flemings BPO Pvt. Ltd. Vs. CST, Chennai 2015 (11) TMI 1178, there shall be no further controversy in the present appeal for which Revenue appeal is dismissed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2