Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 353 - HC - Service TaxRefund of cenvat credit without obtaining registration - tribunal allowed the refund - Held that:- if the Tribunal has followed the decision of this Court in case of M/s. mPortal India Wireless Solutions Private Limited [2011 (9) TMI 450 - KARNATAKA HIGH COURT ], it cannot be said that any substantial question of law would arise for consideration. The learned Counsel for the appellant has not been able to show that there was any liability on the part of the respondent-assessee to pay service tax which was required to be paid and which was required to be adjusted against cenvat credit or that the respondent-assessee was not entitled to the refund. The learned Counsel has not been able to show any provision even under Rule 5 of Cenvat Credit Rules, which provides for condition precedent for registration of the service provider. - Refund cannot be denied - Decided against the revenue.
|