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2019 (12) TMI 1124 - AT - Service TaxRefund of service tax - rejection on the ground that the appellants have not obtained registration - Rule 5 CENVAT Credit Rules, 2004, read with N/N. 27/2002 - HELD THAT:- The issue of eligibility of Cenvat refund has been decided in favour of the Appellant by this Tribunal, this bench and other benches. Though the learned AR has cited a few cases decided by the co-ordinate bench at Delhi we find that 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] has decided the issue in favour of the Appellant no contra judgement of any other high court has been placed before me. Therefore the issue is settled in favour of the appellants. Refund claim - input services - catering services - general insurance services - rent-a-cab services - HELD THAT:- The services are very much required for continuation of the appellants as a BPO and nothing has been brought on record to say that this have been availed for any other purposes than their business activities - the said services are also eligible for Cenvat credit and consequently for the refund. Appeal allowed - decided in favor of appellant.
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