The appellant, an exporter of services, accumulated CENVAT credit during the relevant quarter. Despite...

The appellant, an exporter of services, accumulated CENVAT credit during the relevant quarter. Despite the exported services being non-taxable, the CESTAT, relying on the Karnataka HC judgment in MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. case and its own decision in CJK KNOWLEDGEWORKS GLOBAL INDIA PVT. LTD. case, held that the appellant cannot be denied refund of accumulated CENVAT credit u/r 5 of CCR, 2004. The impugned order was set aside, and the appeal allowing cash refund of accumulated CENVAT credit was allowed. .....

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