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TMI Blog2016 (7) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], refund allowed as they are eligible for refund of the unutilized credit which was accumulated prior to registration. - Decided against the revenue. - Appeal Nos. ST/615/2011 & ST/616/2011 - Final Order No. 41069-41070/2016 - Dated:- 5-7-2016 - Shri P.K.Choudhary, Judicial Member For the Appellant : Shri R. Subramaniyan, AC (AR) For the Respondent : Shri T.R. Ramesh, Advocate ORDER Both the appeals filed by Revenue are arising out of a common order-in-appeal dt. 26.8.2011 and therefore they are taken up together for disposal. 2. The issue involved in these appeals is relating to refund claims filed by re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. Being aggrieved with the OIOs to the extent of rejecting the refund amounts as above, the respondent preferred appeal before Commissioner (Appeals). The LAA modified the OIOs to the extent of granting relief to the respondent in respect of amounts which were related to the period before taking registration but sustained the OIOs in respect of input services which were not used in rendering the output service. Hence the Revenue has filed the present appeals before Tribunal for setting aside the OIA and for restoring the OIOs. 4. Shri R. Subramanian, A.C., Ld. A.R appearing on behalf of Revenue reiterates the grounds of appeal. He submits that decision of Tribunal in Final Order No.1184/2010 dt. 4.11.2010 in the case of M/s.Textech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning authority where the registered premises of service provider is situated and nowhere it states that the service exporter is not entitled for refund on input services in case the invoices were dated prior to registration. He relied on the following citations :- (1) Textech International (P) Ltd. Vs CST Chennai 2011 (21) STR 289 (Tri.-Chennai) (2) mPortal India Wireless Solutions P. Ltd. Vs CST Bangalore 2012 (27) STR 134 (Kar.) In view of aforesaid case law, and the submissions, ld. counsel submits that departmental appeals may be rejected. 4. After considering the submissions of both sides and on perusal of records, I find that the issue of availment of unutilized input cenvat credit taken on rendering export of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is squarely applicable to the facts of this case. The case law of Textech International (P) Ltd. (supra), relied upon by counsel also supports this view. 5. I also find that this very Bench vide Final Order No. 40917-40922/2016 dt. 9.6.2016 [in Appeal Nos.ST/40887 to 40892/2015] in the case of KLA Tencor Software India Private Ltd. Vs CST, Chennai-III allowed the appeal of assessee on this issue, following the judgement of Hon'ble Gujarat High Court (supra). Similarly, this Bench in Appeal No.ST/42186/2015 in the case of Merrill Technology Services India Pvt. Ltd. vide Final order No.40938/2016 dt. 10.6.2016 held the issue in favour of assessee. 6. Following judicial precedents as above, the issue is answered in favour of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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