2015 (11) TMI 1178

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.... Shri Ramachandran learned consultant submits that registration is not mandatory to grant refund of unutilized credit emerging out of the service tax paid in respect of exportable service.He relies on the decisions of Commissioner of Service Tax, Chennai Vs E-Care India Pvt. Ltd. reported in 2011 (22) S.T.R.529 (Tri.-Chennai) and m Portal India Wireless Solutions P. Ltd. Vs C.S.T. Bangalore repo....

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....ial to suggest reversing that part of the order. Accordingly, that is confirmed. 5. So far as service tax paid prior to registration is concerned, law is well settled by Hon'ble Karnataka High Court and similar ratio followed by Tribunal in E-Care India Pvt. Ltd . (supra).The appellant is entitled to the Cenvat credit of the service tax paid prior to registration on the ground that the regi....