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2015 (4) TMI 1068 - AT - Service TaxRevision of refund claim - IT enabled Services- - Appellant provided IT services which were exported and was eligible to avail Cenvat credit and claim the refund of the service tax paid by the service provider if it remains unutilised but the services rendered by the service provider is in the premises for which registration was not granted to the appellant - Held that: The service which was rendered and on which the Cenvat credit was availed by the appellant, are of input services in respect of the output services which is provided by the appellant i.e. IT enabled service. Also the output services which are provided by them is from their registered premises and that has got centralised accounting system. Subsequently, the appellant has registered or added the addresses from wherein the services were received for providing export services; in the registration certificate, which is an indication that the appellant is eligible to avail input service credit and having exported the services is eligible for the refund of the amount lying unutilised. Therefore, refund claim is revisable. - Decided in favour of appellant
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