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2013 (12) TMI 621 - AT - Service TaxDenial of refund claim - Cenvat Credit - Information Technology Software Services & Manpower Recruitment Agency Services - Notification No. 05/2006-CE - eligibility of refund under the Rule 5 of the Cenvat Credit Rule read with Notification No.05/2006-CE - Held that:- Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat Credit is Concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of statutory provisions which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law - registration of the premises is not necessary for claiming the Cenvat Credit - Following decision of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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