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2020 (7) TMI 586 - AT - Service TaxRefund of CENVAT Credit - rejection on the ground that the assessee was not registered with the Service Tax Department - shifting of premises - HELD THAT:- The issue is no more res-integra in view of the judgment of Hon’ble High Court of Karnataka in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was held that In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund, on the ground which is not existence in law - the issue is answered in favour of the appellant holding that even though they were not registered prior to 13/05/2013, they are eligible for refund of the unutilized credit which was accumulated prior to registration. Shifting of premises - error in mentioning new address - HELD THAT:- There was error in mentioning old address is an inadvertent error and the appellant assesse should not be deprived of their legitimate claim on this account. Appeal allowed - decided in favor of appellant.
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