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2021 (3) TMI 130 - MADRAS HIGH COURTCENVAT Credit - service tax paid by them prior to registration with the Department - Whether the Tribunal is 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, Bangalore Vs. Aravind Fashions Ltd. [2011 (9) TMI 852 - KARNATAKA HIGH COURT] wherein it was held that though the assessee therein was a recipient 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. CENVAT Credit - service tax paid by them prior to registration with the Department - Whether the Tribunal is 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? - HELD THAT:- High Court of Karnataka in the case of mPortal India 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.
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