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2017 (7) TMI 851 - AT - Service TaxRebate claim - input services utilized in the activity of export of services - denial on the ground that during the period when services were received some of the premises of the appellant company were not registered with the Service Tax Department - N/N. 12/2005-ST - Held that: - the issue is covered by the precedent ruling of this Tribunal in appellants own case [2017 (4) TMI 1084 - CESTAT ALLAHABAD], for the quarters April to June, 2007, July to September, 2007 and October to December, 2007, where it was held that taking notice of the fact that all such unlisted premises had subsequently been registered and recognized for the appellant, and also relying on the ruling of Hon’ble Karnataka High Court in the case of mPortal India Private Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - appellant is entitled to rebate - appeal allowed - decided in favor of appellant.
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