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2017 (3) TMI 315 - AT - Service TaxRefund of unutilised CENVAT credit - rejection on the ground that the assessee was not registered with the service tax department at the time of providing / export of Business Auxiliary Services and the registration was taken subsequently on 08.04.2008 - Held that: - the issue is squarely covered by judgment of the Hon’ble Karnataka High Court in the case of Portal India Wireless Solutions P. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appeal allowed - decided in favor of appellant.
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