2011 (9) TMI 450

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....anand Urs for the Appellant. B. Pramod for the Respondent. JUDGMENT 1. The assessee has preferred this appeal challenging the order passed by the authorities including that of the Tribunal where his claim for refund has been rejected. 2. The assessee M/s. mPortal (India) Wireless Solutions Pvt. Ltd. Bangalore, is an STPI Unit engaged in development and export of Software. It is a 100% ....

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....s per the Finance Act, 1994. For the aforesaid reasons the refund of Cenvat credit was not allowed. Further, it was held the claim up to September, 2006 is time barred. Aggrieved by the said order, the assessee preferred an appeal by the Commissioner of Central Excise, who upheld the said order. The assessee preferred an appeal to the Tribunal. The Tribunal held that the assessee was entitled to t....

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.... to grant Cenvat credit to which the assessee was legally entitled to on the ground that he is not registered with the department. 5. We have heard the learned counsel for the parties. 6. The assessee is a 100 per cent export oriented unit. The export of software at the relevant point of time was not a taxable service. However, the assessee had paid input tax on various service. According to....

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....e absence of a statutory provision which prescribed that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot....