Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 183 - AT - Service TaxRefund claim - Whether assessee is entitled for refund for the period prior to the date registration under service tax - Rule 5 of the CENVAT Credit Rules, 2004 - Filed refund claim of the services exported by them prior to 13.12.2008 - Registration took on 13.12.2008 - Held that:-Following the decision in case of mPortal India Wireless Solutions (P.) Ltd.(2011 (9) TMI 450 - KARNATAKA HIGH COURT) and M/s. Varizon Data Services (I) (P) Ltd. (2012 (6) TMI 143 - CESTAT, CHENNAI) that assessees are entitled for refund claim. In favour of assessee
|