9911796707
TMI Blog2017 (3) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... AT credit of service tax has been finalised in the judgments mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - the rejection of refund is unjustified - appeal allowed - decided in favor of appellant. - ST/20903/2014-SM, ST/22967/2014-SM & ST/22969/2014-SM - A/304 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the appellants were exporting services, they accumulated the CENVAT credit of service tax paid on input services used for providing the output services. They filed separate refund claims for refund of the service tax paid on input services under Rule 5 of CENVAT Credit Rules read with Notification No.27/2012-CE(NT) dt. 18/06/2012. The period involved and the amount of refund is shown as in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has furnished necessary documents. However he upheld the rejection of refund claims for the period for which registration was not obtained by the appellant. Hence these appeals. 4. On behalf of the appellant, the learned consultant Shri Parth P. Navandar submitted that the appellant initially had not taken registration, but later obtained registration w.e.f. 22/03/2013. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... araj Naik reiterated the findings in the impugned order. 6. I have heard the submissions made before me. The issue whether service tax registration is mandatory for refund of accumulated CENVAT credit of service tax has been finalised in the judgments relied upon by the appellant. The Hon'ble High Court in the case of mPortal (supra) has observed as under:- 7. Insofar as requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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