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2016 (5) TMI 1002 - AT - Service TaxPeriod of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - no time limit prescribed by Rule 5 of Cenvat Credit Rules, 2004 to refund the un-utilized cenvatable credit - Held that:- so far as the grant of Cenvat credit which pertains to the pre-registration period is concerned, Hon’ble High court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] has laid the law. Therefore, Respondent may not be denied such credit subject to scrutiny of genuiness thereof. The Hon’ble High Court in its judgment has held that the registration is not mandatory to fulfil the statutory grant in absence of any provisions to the contrary. In so far as the conditions of grant of refund is concerned, Rule 5 prescribes certain conditions which are safeguard in nature. We have no difference to state that the Notification No. 5/2006-CE (NT) dated 14.03.2006 as amended by Notification No. 13/2007 -CE (NT) dated 01.03.2007 shall be applicable to the case of Respondent. The condition prescribed by 3(b) in the appendix of Notification is necessarily to be fulfilled along with other conditions prescribed therein. Therefore, the Ld. adjudicating authority upon remanded of this matter shall carry out scrutiny of refund claim on above terms as well the conditions prescribed by Notification concerned. - Matter remanded back
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