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2014 (8) TMI 584 - AT - Service TaxDenial of refund claim in terms of Notification No. 5/2006-C.E., dated 14-3-2006 in respect of non-registered unit - Commissioner by the Order-in-Revision has restricted the refund claim to only three units covered by the common registration and ordered recovery of refund already sanctioned relating to credit attributable to the Gurgaon unit - Held that:- Considering the fact that there is no dispute that the applicant had exported the services rendered from Gurgaon unit also and that the Bangalore unit was reportedly raising the invoices for export proceedings in respect of the BPO units, the denial of refund of credit in respect of the Gurgaon unit is not justified. In view of the above, there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted.
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