Robert Bosch Engineering And Business ... vs Commissioner Of Central Excise, ... on 8 December, 2017
4. On going through the records, we find that the Commissioner (Appeals) has allowed the issue with regard to availment of credit before registration observing that it is merely a technical lapse. The issue whether respondent is eligible to avail credit before registration has been settled by the decision in the case of mPortal India wireless Solutions P. Ltd. Vs. Commissioner of Service Tax, Bangalore reported in 2012 (27) STR 134 (Kar.).