2017 (11) TMI 292

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....ndent ORDER Per : S.S Garg The Revenue has filed the present appeal against the impugned order dt. 02/08/2011 passed by the Commissioner whereby the Commissioner dropped the proceedings initiated vide show-cause notice. 2.   Briefly the facts of the case are that the respondents are engaged in export of Information Technology Software Services.  The respondents preferred....

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....es.  The Assistant Commissioner of Service Tax issued a precautionary show-cause notice dt. 05/08/2010 to the respondent, requiring them to show-cause as to why an erroneous refund of Rs. 17,03,751/- sanctioned vide Order-in-Original dt. 07/08/2009 should not be demanded and recovered back under Rule 14 of CENVAT Credit Rules, 2004, read with Section 73(1) of the Finance Act, 1994, along with....

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....her hand, the learned counsel for the assessee submitted that this issue is no longer res integra and has been settled in favour of the assessee by the jurisdictional High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore [2012(27) STR 134 (Kar.)] wherein the Hon'ble Karnataka High Court has held that registration of the Department is not a pre-requisite for claiming....