TMI Blog2015 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... NATAKA HIGH COURT ]. Accordingly, in view of the foregoing, we set aside the impugned order - Decided in favour of assessee. - Appeal No. ST/638/10 - - - Dated:- 18-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri D.R. Gadekar, Advocate For the Respondent : Ms. P.V. Sekhar, Dy. Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. P-III/VM/186/2010 dated 13.08.2010. 2. The issue in brief is that the appellant herein is a provider of services for the purposes of export and is situated in STPI unit with Software Technology Park and got registered on 28.11.2008. They filed refund claims of the service tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized or otherwise. It is also his submission that the registration is required to confirm whether the appellant is filing the returns regularly with the authorities and ascertain the authenticity claim. 5. We have considered the submissions made at length by both sides and perused the records. 6. Undisputed facts are that the appellant herein is providing various services and is registered as a STPI unit with Software Technology Park, is registered with the department on 28.11.2008 and the services which are rendered by the appellant are for exports without payment of service tax. Because of continuous export of taxable services appellant was not in a position to utilize the CENVAT credit of service tax on the input services . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the department. The above recorded findings of the first appellate authority and the submissions of the learned D.R. are incorrect and unsustainable as the Honble High Court of Karnataka in the case of mPortal India Wirless Solutions P. Ltd (supra) has settled the matter in para No.7 which we reproduce:- 7. 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 prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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