2017 (11) TMI 292

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..... his issue is no longer res integra and has been settled in favour of the assessee by the jurisdictional High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] wherein the Hon’ble Karnataka High Court has held that registration of the Department is not a pre-requisite for claiming the credit - appeal dismissed - decided agains .....

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..... or providing the output services which were exported, in terms of Export of Service Rules, 2005 read with Section 11B of Central Excise Act, 1944 made applicable to Service Tax provisions vide Section 83 of the Service Tax Act, 1994. The Assistant Commissioner of Service Tax, vide Order-in-Original dt.07/08/2009 sanctioned refund of ₹ 17,03,751/- to the assessee and rejected the refund claim .....

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..... Heard both the parties and perused records. 4. The learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed contrary to the circulars issued by the Board. He further submitted that the assessee was not entitled to the refund as the assessee was not registered under the Service Tax for providing the taxable service. He further submitted tha .....

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