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2017 (11) TMI 833 - AT - Service TaxRefund claim - invoices addressed to the premises other than the registered premises - Held that: - reliance placed in the judgment of the High Court of Karnataka in the case of mPortal (India) Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT] wherein it has been held that there is no condition for availing CENVAT credit of input services, there is no condition for obtaining prior registration - appeal dismissed - decided against Revenue.
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