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2012 (6) TMI 92 - AT - Service TaxRefund claims rejected is that the services were not rendered from a registered premise - held that:- the benefit has been denied on the ground that the services were not rendered from a registered firm and nowhere it has been stated that the service was not rendered from the premises at all. - the ld. Commissioner could not have travelled beyond the show-cause notice in the revision proceedings. This aspect also will have to be considered in detail. In these circumstances, on this issue also, appellant has been able to make out a prima facie case in their favour. Input services - repair and maintenance of capital goods - held that:- services used in repair and maintenance of capital goods can be said to have direct nexus with the output service. - appellant has made out a prima facie case. When the assessee having centralized billing and accounting system, non-registration of branch office would not come in the way of availment of Cenvat credit. Since no contrary decision has been placed before me, on this ground also appellant has made out a prima facie case. Joint ownership of property - service tax on renting - Payment of service tax by the appellant after dividing the rent on its own portion - prima facie case in favor of appellant - stay granted.
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