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TMI Blog2017 (7) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. for Appellants Shri Mohamad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the appellants-assessee against common Order-in-Appeal Nos.151-152 & 153/ST/APPL/NOIDA/2010 dated 14 & 17/05/2010 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The issue in this appeal is regarding disallowance in part of the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) 1. ST/601/2011 151-152 /ST/APPL/NOIDA/2010 dated 14 /05/2010 April 08 to June 08 4,89,840/- 2. ST/602/2011 153/ST/APPL/NOIDA/2010 dated 17/05/2010 January 08 to March 08 4,77,453/- 3. ST/945/2011 151-152 /ST/APPL/NOIDA/2010 dated 14/05/2010 July 08 to September 08 3,46,510/- Total 13,13,803/- 4. The reason for the disallowance of the above refunds/rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and have received foreign convertible exchange for the same. The learned Counsel have further placed reliance on the ruling of Hon'ble Karnataka High Court in the case of mPortal India Wireless Solutions Pvt Ltd versus CST reported at 2012 (27) STR 134 and in the case of Atrenta India Pvt. Ltd. (All.-H.C.) reported at 80taxman.com382, wherein it have been held that registration is not a precondit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Private Ltd (supra), I allow this ground also, in favour of the appellant." 7. To sum up, the above ground is decided in favour of the appellant and accordingly, the impugned orders are set-aside so far they have disallowed the rebate or refund of input services utilised by the appellant in the course of their rendering of services exported. Accordingly, we hold that the appellant will be entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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