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2015 (7) TMI 793 - AT - Service TaxDenial of refund claim - Accumulation of CENVAT Credit - service tax reregistration was not obtained prior to export - Notification No. [5/2006-C.E. (N.T.)], dated 14-3-2006 - Held that:- As per para 3(b) of the Appendix to the notification, the provider of output services has to submit an application indicating the registered premises from which export services are provided. This is a procedural formality provided in Appendix to the Notification and nowhere in the Notification condition is laid that refund will be granted only if the Service Tax registration has been taken at the time of export of services. - it can be verified from the records whether the input services were received and utilised for providing the export services. The lower authorities have not done any such verification. - As regards the nexus of input services and output services, I agree with the respondent that all the services are used for providing the output services as held in the case of Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT]. The bland statement of the adjudicating authority that input services are not used to provide output services is not supported by any logic and shows non-application of mind. - Matter remanded back - Decided in favour of assessee.
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