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Cenvat credit

This query is : Resolved 

13 April 2013 My client being a company having its offices in Mumbai & gurgaon. He does not have centralised registration and only having service tax registration for Mumbai unit.
All bills are received in Gurgaon location indicating name of campany & its gurgaon address.
Now my client has applied for ST regn in Dec 2012 & got the RC in Jan 2013.
Now my Question is:
Whether my client would be eligible for ST credit during the Period April 2012 to Dec 2012 or he can take credit only after receiving the registration certificate?
Thanks

15 April 2013 Credit of Service Tax prior to the registration period is available.

Referred Case Law Portal (India) Wireless Solutions Pvt. Ltd [2010 (7) TMI 92 CESTAT, BANGALORE]


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