2016 (5) TMI 1245

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....espondent: None JAYANT PATEL J., ORDER The present appeal is directed against order dated 12.3.2015 passed by the Tribunal in exercise of its appellate power whereby, the Tribunal has for reasons recorded in the impugned order has remanded the matter to the original adjudicating authority to decide the admissibility of refund keeping in view observations made by the Tribunal in the order.....

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.... observed thus: "3. The contention raised on behalf of the appellant is that, as per the decision of this Court in case of mPortal India Wireless Solutions Pvt.Ltd., v. C.S.T.,Bangalore [2011-TIOL-928-HD-KAR-ST] Cenvat credit would be available of input services even if out-put services are non-taxable. However, such services are identified by Clause (zzzze) of Sec.65(105) of Finance Act, 1994 ....