https://www.taxtmi.com/caselaws?id=339347 The Tribunal upheld the Commissioner (A) order, dismissing the Revenue's appeals, based on the judgment of the Hon'ble Karnataka High Court in the mPortal case. The ruling established that registration is not a prerequisite for claiming CENVAT credit, emphasizing that denial of refund due to non-registration is unjustified if service tax payment on input services is proven. The decision reiterated that service tax payment on input services is crucial for refund claims, regardless of registration status. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 24 Feb 2017 19:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339347 The Tribunal upheld the Commissioner (A) order, dismissing the Revenue's appeals, based on the judgment of the Hon'ble Karnataka High Court in the mPortal case. The ruling established that registration is not a prerequisite for claiming CENVAT credit, emphasizing that denial of refund due to non-registration is unjustified if service tax payment on input services is proven. The decision reiterated that service tax payment on input services is crucial for refund claims, regardless of registration status. Case-Laws Service Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339347