2018 (1) TMI 533

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..... AKA HIGH COURT], wherein it is held that registration of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance - appeal dismissed - decided against Revenue. - ST/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 - M/90944-90948/2017 - Dated:- 26-12-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. M .....

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..... icular services exported. On an appeal, the first appellate authority, after considering the submissions and also the records, set aside the order-in-original and allowed the appeals. 4. Learned departmental representative while arguing the stay petitions, submits that the first appellate authority has wrongly relied upon the decision of Hon ble Karnataka High Court in the case of mPortal Ind .....

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..... of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance. 6. On perusal of the records, we find that the Revenue has not made out any case for staying the operation of the impugned order. We find that the first appellate authority has gone into detail and has come to a conclusion that the respondent is eligible for the refund of the amou .....

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