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2015 (6) TMI 1035 - AT - Service TaxEligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Non-taxability of output services - Held that:- the Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] has already held that the refund cannot be rejected on the ground of non-taxability of output service and eligibility for refund of the CENVAT credit availed on the input services which could not be utilised. Period of limitation - Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Held that:- by following the decision of tribunal in the case of Apotex Research Pvt. Ltd. & others V. CC, Bangalore-CUS [2015 (3) TMI 346 - CESTAT BANGALORE], in the case of service received from abroad, the date of payment of consideration would be the relevant date for deciding the limitation. Therefore, impugned order is set aside. Matter remanded back
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