2014 (3) TMI 191 - AT - Service Tax

Refund of cenvat credit due to export - in the case of mPortal India Wireless Solutions (P) Ltd. Vs CST 2011 (9) TMI 450 - KARNATAKA HIGH COURT , It has been decided that refund cannot be refused for the reason that the respondent had not taken registration before taking cenvat credit. Since the respondent was not providing any taxable service, they were not required to get registration. - refund to be allowed.

Summary

The appeal involved a refund application by an exporter of service for service tax paid on input services. The Commissioner (Appeals) granted the refund based on a Karnataka High Court decision, stating that registration was not required for the refund. The Revenue's stay petition was rejected.