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2016 (12) TMI 856 - AT - Service TaxRejection of refund claim - CENVAT credit on input services used for providing exported output services - rejection on the ground that during the period in question appellant was not registered with the department - Held that: - the issue is no more res integra as Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] settled the issue and held that Registration not compulsory for refund - rejection of refund set aside - appeal allowed - decided in favor of appellant.
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