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2016 (6) TMI 447 - CESTAT CHENNAIEligibility for refund - Rule 5 of the CCR - unutilized credit availed prior to obtaining registration - software and application engineering and support service - export of service - Held that:- by following the judgment of Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs ST [2011 (9) TMI 450 - KARNATAKA HIGH COURT] and decision of Principal Bench of the Tribunal at Delhi in the case of Dorling Kindersley (I) Pvt. Ltd. Vs CCE & ST Noida [2015 (6) TMI 748 - CESTAT NEW DELHI], even though appellant were not registered prior to 16.6.2008, they are eligible for refund of the unutilized credit which was accumulated prior to registration. Eligibility for refund of Cenvat credit - Nexus between the input service availed by appellant vis-a-vis the output service rendered by appellant - Input services not directly used for providing output service - Period of dispute is prior to 2011 - Held that:- the credit taken by the appellant in relation to various output services is in order in view of the fact that period of dispute is prior to 1.4.2011 and also in view of the fact that the phrase activities relating to business would cover all the activities for which credit has been denied and in view of various rulings of the High Court and the Tribunal on the eligibility of service. Period of limitation - Eligibility of refund claim - time-barred for a portion of the claim for refund - Held that:- the matter is remanded to the first appellate authority to re-examine the aspect in view of the amendment brought in by Notification No.14/2016-CE (NT) dt. 1.3.2016 and other evidences to be gone into by the first appellate authority. - Appeal disposed of
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