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2015 (11) TMI 654 - AT - Service TaxRebate claim for refund of service tax paid on input services used in export of output services - claim for two units where the centralized registration taken later - export invoice do not contain the details of service provided - Notification No.12/2005-ST dated 19.4.2005 - Business Auxiliary Service/Business Support Service - activity of business process outsourcing - Held that:- If the details of service provided are available and classification can be done on that basis and if the services have been exported, that would be sufficient for the purpose of granting rebate. While granting rebate what is required to be seen is whether the output service has been exported or not and whether input services have been used or not. In any case, the service exported is not liable to tax. Therefore as claimed by the appellants, certain omissions in terms of Rule4A of Service Tax Rules could not come in the way of sanction of rebate in respect of input services if the appellant is able to show that there is an output service and the same has been exported. A consolidated ST-3 returns in respect of two registered premises should be acceptable. Nexus between input and output services and correlation of FIRC are required to be considered afresh and this can be done by the original authority. Nexus can be considered in the light of Apotex Research (Interim Order): [2015 (3) TMI 346 - CESTAT BANGALORE], even though the issue as to whether nexus is required to be considered in the case of rebate itself would need a consideration. I consider that it would be proper to remand the issue to the original authority to consider these two aspects afresh after getting necessary details from the appellants. - Appeal disposed of.
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