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2018 (1) TMI 1016 - AT - Service TaxRefund of unutilized CENVAT credit - N/N. 27/2012-CE (NT) dated 18/06/2012 - denial on the ground of premises not registered - Held that: - Hon'ble Karnataka High Court decision in the case of M Portal India Wireless Solutions P. Ltd. Versus Commissioner of Central Excise, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it has been stated that registration of the premises is not necessary for grant of refund - the Hon'ble Karnataka High Court decision is fully applicable to the disputed issue - appeal dismissed - decided against Revenue.
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