TMI Blog2017 (7) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant, and also relying on the ruling of Hon’ble Karnataka High Court in the case of mPortal India Private Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appellant is entitled to rebate - appeal allowed - decided in favor of appellant. - ST/601, 602 & 945/2011-CU[DB] - ST/A/70642-70644/2017-CU[DB] - Dated:- 11-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms Lalitha Krishnamurthy, C.A. Shri Gavrav Arya, C.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-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/rebate is that during the period when services were received some of the premises of the appellant company were not registered with the Service Tax Department. The learned Counsel have taken us through the sample invoices which show services are in respect of security guard, rent, etc. and have also demonstrated that these additional premises were taken on rent due to increase in business and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and recognized for the appellant, and also relying on the ruling of Hon ble Karnataka High Court in the case of mPortal India 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 entitled to refund of the balance amount not granted by the court below. We further direct the adjudicating authority to grant the refund within a period of 45 days from the date of receipt of a copy of this order, along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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