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2010 (8) TMI 581 - AT - Service TaxDenial of refund claim - Claim for refund of service tax paid under Notification No. 41/2007-S.T., dated 6-10-2007 - Held that: as per the decision of Aarvee Denims & Exports Ltd. v. CCE (2009 -TMI - 35009 - CESTAT, AHMEDABAD), wherein this Tribunal has held as per Circular No. 112/6/2009-S.T. dated 12-3-2009, even if the service provided is registered for providing one service refund cannot be denied on the ground that the taxable service provided are not covered under the registration. Hence, the denial of refund claim on the ground that the appellant is not registered under the “Business Auxiliary Service” is not sustainable - The appeal is allowed with consequential relief by setting aside the impugned order.
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