2018 (1) TMI 533 – CESTAT MUMBAI – TMI – 100% EOU – Refund of unutilized CENVAT credit – rejection on the ground that refund claims have been filed prior to the registration of the particular services exported – Held that: – reliance placed in the case of mPortal India Wireless Solutions P. Ltd.[2011 (9) TMI 450 – KARNATAKA HIGH COURT], wherein it is held that registration of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance – appeal dismissed – decided against Revenue. – ST/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 – M/90944-90948/2017 – Dated:- 26-12-2017 – Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri
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s exported. On an appeal, the first appellate authority, after considering the submissions and also the records, set aside the order-in-original and allowed the appeals. 4. Learned departmental representative while arguing the stay petitions, submits that the first appellate authority has wrongly relied upon the decision of Hon ble Karnataka High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore – 2012 (27) STR 134 (Kan). He would submit that a similar issue came up before Hon ble Madras High Court in the case of CCE, Coimbatore Vs. Sutham Nylocots – 2014 (306) ELT 255 (Mad.). He would submit that the said decision of the Hon'ble Madras Court specifically discusses the issue of eligibility to avail cenvat
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lusion that the respondent is eligible for the refund of the amount of cenvat credit lying in balance for which he has relied upon the ratio of the decision of Hon ble Karnataka High Court. We find strong force in the contentions raised by learned Chartered Accountant that Hon ble Karnataka High Court has reiterated their findings in the case of mPortal India Wireless Solutions P. Ltd. in the subsequent decision. As regards the judgment relied upon by learned departmental representative, we find that that was in the case, wherein the assessee was availing cenvat credit for manufacturing and clearing the goods for home consumption, while we are considering an issue wherein a 100% EOU is claiming refund of amount which is due to them as provi
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