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TMI Blog2021 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... right in holding that the respondent was entitled for CENVAT credit prior to rendering any service nor getting registered with the Service Tax Department when the decisions relied upon are sub-judice in the Apex Court? - services received from outside India, on which, service tax is to be paid - output service or not - HELD THAT:- Karnataka High Court in the case of Commissioner of Service Tax, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wireless Solutions (P) Ltd. Vs. Commissioner of Service Tax [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT ] has held that the service tax registration was not mandatory for refund of accumulated CENVAT credit of service tax paid on input service used for export of service. Application dismissed - decided against Revenue. - THE HONOURABLE MR. JUSTICE T. S. SIVAGNANAM AND THE HONOURABLE MS. JUSTICE R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial questions of law : 1. Whether the order of the Tribunal is perverse and contrary to the admitted facts and circumstances of the case? 2. Whether the Tribunal was right in holding that the respondent is entitled for credit of service tax paid by them prior to registration with the Department ? 3. Whether the Tribunal is right in holding that the respondent was entitled for CENVAT credit pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient of service, the service provider being outside India, the assessee therein was to be treated as a service provider and that therefore, the assessee therein was entitled to use CENVAT credit available with it to discharge service tax on the service rendered. The above referred to decision would necessitate us to answer substantial question of law No.4 in favour of the assessee. Accordingly, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dated 22.12.2017] wherein the substantial questions of law were answered in favour of the assessee. Thus, following the above two decisions, substantial question of law Nos.2 and 3 are answered in favour of the assessee. 7. So far as the first substantial question of law is concerned, it is not a question of law and it is general in nature and hence, the same is rejected. 8. For all the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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