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Facts:
The Respondent is an exporter of services and claimed refund of CENVAT credit. Department rejected the claim on two grounds; namely; absence of service tax registration and non-production of sufficient documents for input services and output services.
Held:
Relying upon the decision of mPortal India Wireless Solutions Pvt. Ltd. vs. CST, Bangalore [2012 (27) STR 34 (Kar.)], it was held that registration was not required to claim CENVAT credit and refund thereof. In absence of clear findings from original adjudicating authority as well as Tribunal, matter was remanded to adjudicating authority for verification of records within 3 months from the date when the order of the said decision is received.
