TMI Blog2017 (5) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts of Karnataka in mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appeal dismissed - decided against Revenue. - ST/40565, 40566 and 41000/2016, ST/CO/40774 & 40775/2016 and ST/40889 & 40890/2016 and ST/CO/40774 & 40775/2016 and ST/42306 & 42307/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed refund in some of these cases and in some cases, dismissed the refunds. On appeal, Commissioner (Appeals) has allowed refunds in all these cases, holding that registration is not mandatory to avail credit and claim refund under Rule 5 of the said Rules ibid. Aggrieved, the department is before this forum. 4. Although these appeals pertains to the year 2016 and this Bench is presently focusin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case. 7.2 From the grounds of appeal and statement of facts at page 17 of the appeal folder, it is seen that Revenue is aggrieved that the Commissioner (Appeals) has not appreciated the judgment of the Hon ble Madras High Court in the case of Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots as reported in 2014 (306) ELT 255 (Mad.). No doubt, the Hon ble High Court in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )], Commissioner of Service Tax, Bangalore Vs. Tavant Technologies India Pvt. Ltd. [[2016] 94 VST 254 (Karn)] and Commissioner of Service Tax Vs. Atrenta India [2016-VIC-713-ALH-ST] has upheld the decision of the Tribunal that refund could be granted to the assessee even if the premises in issue were not registered. In our opinion, the judgment of the jurisdictional Hon ble High Court is fully a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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