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2018 (11) TMI 753 - AT - Service TaxRefund of CENVAT credit - denial on the ground that appellant did not hold a Service Tax Registration at the material point of time - Held that:- The issue decoded in the case of mPortal India Wireless Solutions P. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appeal allowed - decided in favor of appellant.
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