2021 (4) TMI 1387

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..... llant was not registered with the service tax department - input services or not. Whether the appellant is required to get himself registered before taking cenvat credit? - HELD THAT:- The issue has been settled by the Hon ble Karnataka High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] wherein it has b .....

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..... rder qua denial of refund of the amount in dispute is set-aside - Appeal allowed. - Hon ble Mr. Ashok Jindal, Member (Judicial) For the Appellant : Shri Vinayak Mathor, Advocate. For the Respondent : Shri Bhasha Ram, Authorised Representative. ORDER PER : MR. ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim of unutilized cenvat credit lying in their cen .....

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..... and is entitled for refund thereof. 3. With regard to denial of cenvat credit on the ground that certain services are not input service is also settled law by this Tribunal in the case of Commissioner of Service Tax, Delhi vs. Convergys India Pvt. Ltd. 2009 (16) STR 198 (Tri.-Del.) wherein it has been held that as it has not been disputed, the availment of cenvat credit, therefore, at the time of .....

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