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2018 (8) TMI 1438 - AT - Service TaxRefund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain documents have not been filed. Held that:- The services of consulting engineering have been rendered from Bangalore unit where the appellant has been registered as service provider. It is also a fact that the registered office of the company situated at Pune and they have a centralized registration for Pune office and has also obtained ISD registration at Pune w.e.f. 11/05/2008 and copy of these registrations have been placed on record - It is also clear that these input services were received at Bangalore unit but the payments have been made from Pune bank account which is the Head Office of the appellant. It is also a fact that FIRCs have been received at Pune for the services rendered from Bangalore unit of the appellant. In the case of Mahindra & Mahindra Ltd. [2015 (1) TMI 1086 - CESTAT MUMBAI], it was observed by the Tribunal that when the invoices in the name of the company were issued in the name of branch office and the payments were accounted at the Head Office having ISD registration, then there is no legal infirmity. Rejection of refund not justified - appeal allowed - decided in favor of appellant.
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