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2019 (11) TMI 384 - AT - Service TaxRefund of unutilized and accumulated CENVAT credit of Service Tax paid - various input services availed by them which were used in providing output services exported without payment of Service Tax - Rule 5 of CCR, 2004 and Notification No.27/2012-CE (NT) dated 18.06.2012 - denial of refund claim on the ground of non-registration - denial also on the ground that copy of input invoice not available, ineligible input credit taken, address mentioned in the invoices is not in ST-2 and CENVAT debit towards refund claim is not done to the extent of ₹ 15,40,950/-.. Denial of refund on the ground of non-registration - HELD THAT:- The denial of CENVAT credit on the ground of non-registration is not sustainable in law in view of the decision of Hon’ble Karnataka High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. The said decision has been consistently followed by the Tribunal in many decisions - the denial of refund on this basis is set aside. Refund of KKC - Scope of SCN - HELD THAT:- The KKC is eligible for CENVAT credit. Further, the Original Authority has not disputed the eligibility of KKC but the Original Authority has only rejected the refund on the ground that the appellant has not debited the same in the ST-3 Returns which is factually incorrect finding in view of the ST-3 Returns produced before me wherein it is clearly debited by the appellant - Further, the Commissioner in the impugned order has gone beyond the OIO and has examined the eligibility of KKC for CENVAT credit which is beyond the OIO and therefore cannot be sustained. The impugned order rejecting the refund is not sustainable in law - Appeal allowed - decided in favor of appellant.
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