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2018 (6) TMI 382 - AT - Service TaxRefund of service tax paid - denial on the ground that services have been utilized before the registration - invoices are drawn in the name of their marketing office at Mumbai - credit in respect of some services like rent-acab, personal insurance and catering services are not eligible to them - Held that:- the impugned order to that extent it denies refund claim stating that the services has been utilized before the registration, is unsustainable - reliance placed in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that registration is not necessary for refund - refund allowed. Denial of refund on the ground that invoices was drawn in the name of their marketing office in Mumbai - Held that:- It is undisputed that that the output services are provided prior to the registration of the unit - the ratio of the judgement of the Tribunal in the case of Samsung India Electronics Pvt. Ltd. [2017 (9) TMI 590 - ALLAHABAD HIGH COURT] will apply, where it was held that the refund could not be denied to the assessee merely on the basis of non-registration of the premises - refund allowed. As regard the CENVAT Credit on the third point, since the matter is not contested, refund is correctly denied. Appeal allowed in part.
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