2013 (11) TMI 50

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..... ts to substantiate their claim - Following decision of Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Stay on refund denied. - ST/40631/2013 - - - Dated:- 8-7-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Ms. K. Ramya, Adv. For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per: P.K. Das Reve .....

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..... other hand, the Ld. Advocate submits that this Tribunal in the case of M/s. Varizons Data Services (I) (P) Ltd. Vs. CST, Chennai, Stay Order No. 369/12 and Final Order No. 517/12 dated 09.05.12, following the decision of the Hon ble Karnataka High Court, in the case of Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore 2012 (27) STR 134 (Kar.), allowed the appeal. 4. After considering .....

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..... Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribed that registration is mandatory and that if such a registration is not made th .....

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