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2019 (5) TMI 59 - AT - Service TaxRebate claim - N/N. 11/2005-ST dt. 19/04/2005 - Rejection of benefit of notification on the ground that the appellant was not registered - HELD THAT:- The rejection of the rebate claim under Notification No.11/2005-ST dt. 19/04/2005 on the ground that the appellant was not registered is not sustainable in law in view of the judgment of Hon’ble Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd.[2011 (9) TMI 450 - KARNATAKA HIGH COURT] wherein it has been held that registration with the Department is not a prerequisite for claiming the credit. As far as other grounds on which rejection has taken place is not legally tenable because the appellants have produced all the documents in support of the rebate claim but the same have not been properly examined. Case remanded back to the original authority with a direction to decide the claim of the appellant within a period of three months from the date of receipt of this order - appeal allowed by way of remand.
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