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2019 (11) TMI 792 - AT - Service TaxRefund of unutilized CENVAT credit - input services - renting of immovable property service - rejection also on the ground that certain invoices were not produced by the appellant before the authorities below - HELD THAT:- Rejection of refund claim on the ground of non-mentioning of address of the premises in the registration certificate is not sustainable in view of the decision of the Karnataka High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Further, in the present case, availment of services and its utilization for providing output services has not been disputed and the service tax paid at the landlord’s end for renting of immovable property service is also not disputed - the rejection of the refund on the ground of non-registration of the other floors within the same building is set aside. Rejection of refund in respect of certain activities on the ground of non-production of invoices - HELD THAT:- The case remanded back to the original authority to quantify the refund on the basis of the documents which may be produced by the appellant and thereafter, decide the refund. The appeal is partially allowed and the matter is remanded back to the original authority for the purpose of verification of the refund claim on the basis of the documents which may be produced by the appellant.
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