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2018 (4) TMI 1235 - AT - Service TaxCENVAT credit - denial on the ground that the credit availed prior to registration - Held that: - the said issue is settled in favour of the assessee by the Karnataka High Court decision in the case of M/s. mPortal India Wireless Solutions (P) Ltd., Vs Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - as, the matter has already been remanded by Commissioner (Appeals), we may keep the said remand as open remand and direct the original adjudicating authority to decide the issues afresh.
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