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2015 (7) TMI 1240 - AT - Service TaxRefund claim - service tax paid during the pre-registration period - Held that: - registration is not compulsary for refund - appellant is entitled to the Cenvat credit of the services availed prior to registration and entitled to the refund thereof in view of no taxability due to export of services - refund allowed. Refund claim - non-establishment of nexus between input service and output service - Held that: - Record reveals that there is no evidence placed before the Adjudicating authority to consider nor any justification was shown by him. Therefore, this aspect is remanded to Adjudicating authority to examine the evidence - appeal allowed by way of remand.
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