2016 (3) TMI 353

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....it and refund of unutilised cenvat credit without registration?" 2. We have heard Mr.Jeevan Neeralgi , learned Counsel appearing for the appellant-Revenue. 3. We may record that the Tribunal in the impugned order dated 19.03.2015 in case No.ST/1768/2011-SM at paragraph-2 has observed thus: "2. The learned counsel submits that as regards the first issue, it is covered by the decision of the Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2012 (27) STR 134 ( Kar ). I find myself in agreement with this and therefore on this ground, claim could not have been rejected. As regards nexus, he has submitted a statement showing each service, name of the output service an....

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....orizons, the productive hours will be lost if they are the public transport facility. So, this service is directly links to the performance of employees which are necessarily required for provision of export of output services. Outdoor catering services ITSS These services are used for providing food for employees, during office hours, as the appellant works round the clock; the appellant has provided facility for outdoor catering. Security agency services ITSS The appellant has availed security services, which is essential in safeguarding the assets of the company. Further, the appellant while providing pick-up and drop facility to its employees needs to communicate the cab details for pick up and drop for employees. Ther....

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....t of service. 4. After reproduction of the various services rendered by the respondent-assessee at para-3, it has been observed as under: 3. In view of the above, appellant has made out a case for eligibility for refund claim. Accordingly, the appeal is allowed with consequential relief, if any, to the appellant. 5. As such, if the Tribunal has followed the decision of this Court in case of M/ s.mPortal India Wireless Solutions Private Limited (supra), it cannot be said that any substantial question of law would arise for consideration. However, the learned Counsel for the appellant -Revenue made an attempt to contend that the view taken by this Court in the above referred decision may require reconsideration because as per him, ce....