2021 (3) TMI 130

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....TICE R. N. MANJULA For the Appellant : Mr. V. Sundareswaran , SSC For the Respondent : Mr. M. P. Senthilkumar for Mr. G. Baskar ORDER Judgment was delivered by T. S. SIVAGNANAM , J. We have elaborately heard Mr.V.Sundareswaran, learned Senior Standing Counsel appearing for the appellant and Mr.M.P. Senthilkumar, learned counsel appearing on behalf of Mr.G.Baskar, learned counsel on ....

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....g that the respondent was entitled for CENVAT credit prior to rendering any service nor getting registered with the Service Tax Department when the decisions relied upon are sub-judice in the Apex Court? and 4. Whether the Tribunal was correct in ignoring the specific provision in the statute that services received from outside India, on which, service tax is to be paid cannot be treated ....

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....stantial question of law No.4 in favour of the assessee. Accordingly, substantial question of law No.4 is answered in favour of the assessee. 6. With regard to substantial question of law Nos.2 and 3, they were also decided in favour of the assessee. We may refer to the decision of the High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. Commissioner of Service T....