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2016 (7) TMI 558 - AT - Service TaxCenvat Credit - Export of services by the 100% EOU - eligible input services - Duty paying documents - Held that:- Major portion of the refund is denied for the reason that the invoice is issued to the unregistered premises of the appellant. As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. The invoice with regard to Erection, Commissioner and Installation services shows that the woks done is minor work of cleaning and remodeling chairs. The service provider has paid service tax under the category of Erection, Commissioner and Installation services. All the other services detailed above and shown in the table are included in the definition of input service. They have been used by the appellant for providing output service as explained by the learned consultant. - Refund allowed - Decided in favor of assessee.
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