2015 (6) TMI 1035

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..... ore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] has already held that the refund cannot be rejected on the ground of non-taxability of output service and eligibility for refund of the CENVAT credit availed on the input services which could not be utilised. Period of limitation - Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Held that:- by following .....

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..... ion of the refund claim is time-barred. 2. Heard both the sides. 3. As regards non-taxability of output service and eligibility for refund of the CENVAT credit availed on the input services which could not be utilised, the Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. CST, Bangalore [2011-TIOL-928-HD-KAR-ST] has already held that the refund cann .....

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