2013 (12) TMI 621

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..... Outsourcing Services Pvt. Ltd. (hereinafter referred to as appellants) against Order-in-Appeal No. 44/S.Tax/D-II/13 dated 06.02.2013. 2. Brief facts of the case are that appellants are registered with service tax department for providing taxable service viz. Information Technology Software Services & Manpower Recruitment Agency Services. Appellants filed refund claim in respect of Cenvat Credit .....

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..... Both the authorities have held that the registration with the Department is necessary for claiming any refund in respect un-utilised credit I find that Hon'ble High Court of Karnataka in case of mPortal India Wireless Solutions Pvt. Ltd. reported in 2012 (27) STR 134 (Kar.) has held as under:    "Insofar as requirement of registration with the department as a condition precedent for cl .....

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