Cst Bangalore vs Axa Business Services Pvt Ltd

[Arising out of Order-in-Appeal No. 380-2011 dated 29/08/2011 passed by Commissioner of Central Excise (Appeals) Bangalore]

For approval and signature:

HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

CST BANGALORE NO. 16/1, S.P. COMPLEX, LALBAGH ROAD, Appellant(s)

Versus

AXA BUSINESS SERVICES PVT LTD No. 16/2, Residency Road, Bangalore-560025 Respondent(s)

Appearance:

Mr. B.G. Chidanand, Adv For the Appellant

Mr. Pakshi Rajan, A.R. For the Respondent

Date of Hearing: 20/07/2015

Date of Decision: 20/07/2015

CORAM:

HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21664 / 2015

Per : ASHOK KUMAR ARYA

After considering the arguments from the appellant as well as the respondent, I find that the decision of Honble Karnataka High Court in the case of mPortal India Wireless Solutions P Ltd Vs CST Bangalore [2012(27)S.T.R. 134 (KAR.)] wherein Honble Karnataka High Court held that the refund is admissible even where registration with the department has not been done for claiming credit. Learned advocate for the respondent also mentioned CESTAT Mumbais decision in the case of CST Mumbai-II Vs J.P. Morgan Services India Pvt Ltd [2015(38)S.T.R. 410 (Tri-Mum)] wherein refund of accumulated input service tax credit has been granted in case of delayed registration by the assessee. CESTAT, Mumbai, in this decision has also quoted Honble Karnataka High Courts decision in the case of mPortal India Wireless Solutions P Ltd mentioned supra.

2. In view of the above, the departments appeal does not have sufficient merits and is, therefore, hereby rejected. (Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER

pnr

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