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2018 (2) TMI 1416 - HC - Service TaxRefund of unutilized CENVAT credit - denial on the ground of Non-Registration of premises - Whether the decision of CESTAT in allowing refund of Cenvat credit even without registration is correct? Held that: - Reliance placed in the case of mPortal India Wireless Solutions (P) Ltd. Vs. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - there was no error, in the order of the tribunal, and accordingly answered the substantial questions of law, against the revenue. Appeal dismissed - decided against Revenue.
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