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2017 (2) TMI 569 - AT - Central ExciseRefund of cenvat credit - 100% EOU - Business Auxiliary Service and/or Business Support Services - Held that: - the Ruling of Hon’ble Karnataka High Court in the case of mPortal India Wireless Solutions Private Ltd. Vs C.S.T. Bangalore 2012 (27) S.T.R. 134 (Kar.). The issue before the Hon’ble High Court was whether revenue was justified in refusing to grant refund of Cenvat credit, to which the assessee was legally entitled to, on the ground that he is not registered with the Department the Hon’ble High Court held that the assessee is 100% EOU and exported software at the relevant point of time, which was not a taxable service. However, the assessee had paid input tax on various services - Decided in favor of the assessee.
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