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mPportal (India) Wireless Solutions Pvt Ltd Versus Commissioner of Service Tax Bangalore-Service Tax

2015 (6) TMI 1035 - CESTAT BANGALORE

Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Non-taxability of output services - Held that:- the Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. CST, Banga .....

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ised.

Period of limitation - Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Held that:- by following the decision of tribunal in the case of Apotex Research Pvt. Ltd. & others V. CC, Bangalor .....

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04/2010-SM - Final Order No. 21326 / 2015 - Dated:- 12-6-2015 - SHRI B.S.V.MURTHY, TECHNICAL MEMBER For the Appellant : Shri B.G. Chidanand, Advocate For the Respondent : Shri S. Teli, Deputy Commissioner(AR) ORDER PER : B.S.V.MURTHY The refund claim .....

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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, .....

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