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2018 (5) TMI 923 - CESTAT HYDERABADRefund claim - rejection on the grounds that the operations were carried out at different locations and which were not registered in the Centralised registration and also on the ground that invoices issued by the Service Provider were not in the name of appellant - Held that: - the judgment of Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions Private Limited vs. CST [2011 (9) TMI 450 - KARNATAKA HIGH COURT], is applicable to the facts of the case where it was held that Registration not compulsory for refund - refund cannot be rejected on this ground. Refund claim - rejection on the ground that the invoices were in the name of Pioneer overseas Corporation - Held that: - the business activity of Pioneer Overseas Corporation has been transferred to appellant by business transfer agreement w.e.f. 01.01.2015 and the reasoning given by the appellant that few vendors could not update their records with new address is an acceptable reason, on the face of the fact that there is no dispute as to the receipt of input services and the export of services from the premises in the name of appellant herein - refund cannot be rejected on this ground. Appeal allowed - decided in favor of appellant.
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