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TMI Blog2016 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant point of time, the service was not a service reckoned for the purpose of CENVAT credit followed by the decision of Karnataka High Court in the case of PR. Commissioner of Service Tax Versus Mportal (India) Wireless Solutions Pvt. Ltd. [2016 (4) TMI 409 - KARNATAKA HIGH COURT] but the Tribunal did not consider the said aspect. Under the circumstances, we do not find that the matter would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is directed against order dated 12.3.2015 passed by the Tribunal in exercise of its appellate power whereby, the Tribunal has for reasons recorded in the impugned order has remanded the matter to the original adjudicating authority to decide the admissibility of refund keeping in view observations made by the Tribunal in the order. 2. We have heard Mr.Jeevan J.Neeralgi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention raised on behalf of the appellant is that, as per the decision of this Court in case of mPortal India Wireless Solutions Pvt.Ltd., v. C.S.T.,Bangalore [2011-TIOL-928-HD-KAR-ST] Cenvat credit would be available of input services even if out-put services are non-taxable. However, such services are identified by Clause (zzzze) of Sec.65(105) of Finance Act, 1994 with effect from 16.5.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the output services which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts for finding out the nexus, by exercise of discretion, it cannot be said such exercise of discretion is perverse. 7. In any event, no substantial questions of law would arise for our consideration. Under the circumstances, no ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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