2014 (1) TMI 1551

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..... hearing both sides, we have found no prima facie case for the appellant inasmuch as the simple issue raised before us is whether the refund claimed by the respondent for certain unutilized amount of CENVAT credit taken on input services which were claimed to have been used for export of output service during the material period can be denied on the sole ground that they had not taken registration .....

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..... ntested before us. However, the learned Counsel for the respondent points out that there is a judgment of the Hon'ble Karnataka High Court in their favour and hence the Departments appeal itself can be rejected on that basis. 2. Now that the Department's appeal against the decision of this Tribunal on the aforesaid issue stands admitted by the jurisdictional High Court, we are inclined to await .....

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