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2016 (4) TMI 799 - HC - Service TaxDenial of refund claim - Non-registration - Held that:- Tribunal has not committed any error since the issue is no more res integra and is covered by a decision of this Court in the case of mPortal India Wireless Solutions (P.) Ltd. v. CST [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. Denial of Refund claim - Non-production of sufficient proof for the input services used for the purpose of output services - Held that:- the conclusion recorded by the original authority as well as by the first appellate authority and further by the Tribunal on the point of verification of the record of input services and output services and the relation thereto, there is no appropriate consideration. Hence, it would be just and proper to direct the original authority to verify the records produced by the respondent and if ultimately, it is found that the input services for which CENVAT Credit is claimed by way of refund is relatable to the output services, the refund should be allowed and if not proved, the further consequential order may be passed. As the matter is pertaining to the refund of the claim of 2009, it would be just and proper to direct the original authority to undertake the aforesaid exercise within stipulated time limit. - Decided in favour of petitioner by way of remand
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