2013 (4) TMI 167

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..... h Court in [(9) TMI 450 - KARNATAKA HIGH COURT] and therefore, the issue in the matter is no longer res integra. - Decided against the revenue. - ST/625/2011 - 897/2012 - Dated:- 28-8-2012 - Ashok Jindal, J. Appellant Rep by: Shri D.P. Naidu, SDR Respondent Rep by: Shri Rajaram Ramanan, Const. Per: Ashok Jindal: Revenue is in appeal against the impugned order where the Comm .....

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..... in the case of Portal (India) Wireless Solutions Pvt Ltd vs. CST, Bangalore wherein the Tribunal held that prior to the Registration, Cenvat credit was not available and accordingly the refund is liable to be rejected. 4. Whereas the Ld. Consultant appearing for the respondents submits that the decision of the Tribunal in Portal (India) Wireless Solutions (P) Ltd (supra) relied by the ld. DR has .....

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