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2015 (8) TMI 1276 - AT - Service TaxEntitlement for refund - Export of services - Cenvat credit in respect of unutilised input credit was accumulated in the record of the assessee - Held that:- there is no dispute that export of good and services are not dutiable. Therefore, according to Rule 5 of the Cenvat Credit Rules, 2004, when duty or tax paid on input or input service accumulates and such duty or tax so accumulated is eligible to be allowed as Cenvat credit but not utilised by the exporter, he is entitled to refund thereof. Also the registration is not the criteria to allow refund when the very output or output service is not at all liable to duty/tax, followed by the decision of the Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. Vs Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. - Decided against the revenue
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