TMI Blog2015 (7) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... t of services. - it can be verified from the records whether the input services were received and utilised for providing the export services. The lower authorities have not done any such verification. - As regards the nexus of input services and output services, I agree with the respondent that all the services are used for providing the output services as held in the case of Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT]. The bland statement of the adjudicating authority that input services are not used to provide output services is not supported by any logic and shows non-application of mind. - Matter remanded back - Decided in favour of assessee. - ST/89073/2013-Mum - Final Order No. A/1456/2014-WZB/C-IV(SMB) - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid were received and they have been used for providing the output services. She also relies on Hon ble Karnataka High Court judgment in the case of mPortal India Wireless Solutions P. Ltd. v. C.S.T., Bangalore - 2012 (27) S.T.R. 134 (Kar.) and the Tribunal orders in the cases of Commissioner of Service Tax, Bangalore - 2014 (33) S.T.R. (270) (Tri.-Bang.), KPIT Cummins Infosystems Ltd. v. Commissioner of Central Excise, Pune-I - 2013 (32) S.T.R. 356 (Tri.-Mumbai) and Wipro BPO Solutions Ltd. v. Commissioner of Service Tax, Delhi - 2012 (25) S.T.R. 371 (Tri.-Del.) to justify her contention that refund can be granted even if registration was not taken at the time of export of services and at the time of receiving input services. 5. I ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-application of mind. 5.2 In view of the above, I remand the case, for the limited purpose of verification as discussed in para 5 above, to the adjudicating authority to whom the respondent will produce all relevant documents to satisfy that input services were received and utilised for export services, within one month of the receipt of this order. As the matter is already six years old and the respondent is suffering for no fault of theirs, in the larger interest of justice I direct the adjudicating authority to decide the case within three months of the receipt of this order. The respondent are at liberty to approach the Tribunal if the order is not passed within three months. 6. The stay application and appeal are disposed in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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