https://www.taxtmi.com/caselaws?id=220778 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was considered admissible for exported services provided before registration was obtained. The Tribunal noted that the issue had already been decided in favour of the assessee in an earlier final order and followed the Karnataka High Court decision in mPortal India Wireless Solutions (P) Ltd. on eligibility for refund despite prior non-registration. On that basis, the refund claim was treated as maintainable and the Revenue's challenge failed. en-us Mon, 16 Jul 2012 00:00:00 +0530 Fri, 08 Feb 2013 06:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220778 Refund under Rule 5 of the CENVAT Credit Rules, 2004 was considered admissible for exported services provided before registration was obtained. The Tribunal noted that the issue had already been decided in favour of the assessee in an earlier final order and followed the Karnataka High Court decision in mPortal India Wireless Solutions (P) Ltd. on eligibility for refund despite prior non-registration. On that basis, the refund claim was treated as maintainable and the Revenue's challenge failed. Case-Laws Service Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220778