2016 (3) TMI 901

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..... umulated is refundable or not - Held that:- there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. Also credits were accumulated prior to registration. Therefore, respondents are not eligible for refund of accumulated Cenvat credit. - Decided in favour of department - ST/41556/2 .....

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..... ated CENVAT credit considering that registration not being an impediment by law, the assessees is entitled to the refund of the CENVAT credit accumulated prior to registration. He relies on the decision of Hon'ble High Court of Karnataka mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore decided in CEA No. 6/2011 on 23.9.2011 reported in 2012 (27) STR 134 (Ka .....

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..... sion 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 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. Therefore, said finding .....

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