TMI Blog2010 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... held as per Circular No. 112/6/2009-S.T. dated 12-3-2009, even if the service provided is registered for providing one service refund cannot be denied on the ground that the taxable service provided are not covered under the registration. Hence, the denial of refund claim on the ground that the appellant is not registered under the “Business Auxiliary Service” is not sustainable - The appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled for the service tax credit if is not registered under that category of service. He also relied on the decision of Aarvee Denims Exports Ltd. v. CCE reported in 2009 - TIOL-1524-CESTAT-AHM = 2010 (17) S.T.R. 262 (Tribunal) wherein this Tribunal has held as per Circular No. 112/6/2009-S.T. dated 12-3-2009, even if the service provided is registered for providing one service refund can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties arising in implementation of this refund scheme the Board has earlier issued Circulars No. 101/4/2008 S.T., dated 12-5-2008 [2008 (10) S.T.R. C22] and No. 106/9/2008-S.T., dated 11-12-2008 [2009 (13) S.T.R. C3]. The Board has received further references from field formations and trade seeking clarification on other procedural issues. The issue and the clarification is discussed in the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealt separately, independent of the process of refund. The circular mentioned hereinabove is clearly spelt that the assessee is entitled to claim the refund in the facts and circumstances of this case and the facts of Aarvee Denims Exports Ltd. (Supra) are squarely applicable to this case and the Board Circular cited hereinabove. Accordingly, the denial of refund claim on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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