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TMI Blog2018 (11) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CST, Chennai vs E-Care India Private Limited [2017 (4) TMI 1089 - MADRAS HIGH COURT], where it was held that registration cannot be a ground for rejection of refund - refund is to be allowed - appeal dismissed - decided against Revenue. - Appeal No.ST/651/2011, Application No.ST/MISC/41477/2017 - FINAL ORDER No. 42333/2018 - Dated:- 28-8-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is now before the Tribunal. 3. On behalf of the department, the Ld.AR, Sh. K. Veerabhadra Reddy reiterated the grounds of appeal. 4. None appeared on behalf of the respondent, though notice was issued to the respondent. The matter was taken up for disposal, after hearing the AR and perusal of records. 5. The refund was rejected by the adjudicating authority on the ground that credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments i.e., mPortal India Wireless Solutions (P.) Ltd. v. Commissioner of Service Tax, 2011 (9) TMI 450 = 2012 (27) S.T.R. 134 (Kar.) and Commissioner of Service Tax v. Tavant Technologies India Pvt. Ltd., 2016 (3) TMI 353 = 2016 (43) S.T.R. 57 (Kar.), has taken a view in favour of the assessee. 6.5 As a matter of fact, in a judgment delivered today, i.e., 10-4-2017, in C.M.A. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage, shall also stand dismissed. However, there shall be no order as to costs. 6. Following the said decision, we are of the considered opinion that the sanction of refund is legal and proper. The impugned order does not called for any interference. The appeal is dismissed. 7. The application filed by the department for change of cause title is allowed. (Operative part of the order prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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