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2017 (11) TMI 292 - AT - Service TaxRefund of unutilized CENVAT credit - input services - denial on the ground that assessee had not obtained service tax registration during the period - Held that: - this issue is no longer res integra and has been settled in favour of the assessee by the jurisdictional High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] wherein the Hon’ble Karnataka High Court has held that registration of the Department is not a pre-requisite for claiming the credit - appeal dismissed - decided against Revenue.
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