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2018 (5) TMI 557 - AT - Service TaxRefund of unutilised CENVAT credit - input services - Scientific and Technical Consultancy Service - denial on account of nexus and also on the ground of time bar as well as non-registration under a particular category by the appellant - Held that: - Commissioner (A) has wrongly rejected the refund claim on the basis that it is time bar as well as non-registration under a particular category by the appellant - Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT] has held that Registration not compulsory for refund - also, the Tribunal in so many decisions has considered the issue of nexus and has held that the professional charges and furniture and fixtures are eligible input service. Time limitation - Held that: - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs is received, in cases where refund claims are filed on a quarterly basis - refund cannot be rejected. The present case remanded to the original authority to decide the refund claim of the appellant in view of the law declared by the Tribunal in various decisions cited supra, after examining and verifying various documents which may be produced by the appellant in support of their submissions - appeal allowed by way of remand.
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