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2018 (1) TMI 1176 - HC - Service Tax100% EOU - Refund of unutilized CENVAT credit - denial on the ground that registration not done - N/N. 05/2006-CE(NT) dated 14.03.2006 - Held that: - reliance placed in the case of M/s.mPortal India Wireless Solutions Private Limited V. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appeal dismissed - decided against Revenue.
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