2013 (2) TMI 183 - AT - Service Tax

Refund claim - Whether assessee is entitled for refund for the period prior to the date registration under service tax - Rule 5 of the CENVAT Credit Rules, 2004 - Filed refund claim of the services exported by them prior to 13.12.2008 - Registration took on 13.12.2008 - Held that -Following the decision in case of mPortal India Wireless Solutions (P.) Ltd.(2011 (9) TMI 450 - KARNATAKA HIGH COURT) and M/s. Varizon Data Services (I) (P) Ltd. (2012 (6) TMI 143 - CESTAT, CHENNAI) that assessees are entitled for refund claim. In favour of assessee

Summary

The Appellate Tribunal CESTAT Chennai dismissed the Revenue's stay application regarding a refund claim under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal cited a precedent decision and a High Court ruling to support the dismissal of the appeal filed by the Revenue.