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2013 (11) TMI 50 - AT - Service TaxStay application - Refund of Cenavt - Assessee 100% Export Oriented Unit - Service Tax Registration Certificate not submitted - Held That:- Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied - Assessee to produce the invoice, bills, receipts to substantiate their claim - Following decision of Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Stay on refund denied.
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