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2016 (2) TMI 28 - AT - Service TaxCenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - Held that:- there is no provision in law that Cenvat credit can be allowed only after registration of the unit, cenvat credit is allowed in respect duty suffered on input/input services and the said payment is nothing to do with the registration of the recipient of the services therefore registration cannot be made criteria to reject the refund claim. - lower authority could not have denied the Cenvat credit and refund thereof to the appellant on the ground of registration. Nexus between input and output services - Held that:- On the ground that services have no nexus with the output service. In our view, firstly the appellant is engaged in export of 100% services and no part of the services is provided in India with this reason alone all the services which have been received and used by the appellant are deemed to have been used for providing output services which have been exported. Since there is no provision for domestic services, the ratio of services that how much related to export and how much related to domestic does not arise. Moreover, all these services as per its' use explained in the appeal memo, we find that all the services are essential for providing the call center services. - appellant is entitled for refund except amounts of ₹ 3581/- and ₹ 2930/- subject to only verification of calculation of refund amount. Refund allowed - Decided substantially in favor of assessee.
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