TMI Blog2015 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... Services India Private Limited [2015 (2) TMI 467 - CESTAT MUMBAI] followed - impugned order is unsustainable - Decided in favour of assessee. - Appeal No. ST/707 & 708/10 - - - Dated:- 5-5-2015 - M. V. Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri Deepak Agarwal, CA For the Respondent : Shri D Nagvenkar, Addl Commr (AR) ORDER Per: M V Ravin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant. It is seen from records that the lower authorities have allowed the refund of an amount of service tax paid the service providers by the appellant after they were granted service tax registration. This would mean that there is no dispute as to the eligibility to avail Cenvat Credit and refund thereof as it is undisputed that appellant is exporter of services. The entire dispute is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the respondent had applied for centralized registration on 5.10.2006. Some communication took place thereafter between the respondent and the department which has been shown by the respondent and the registration was finally granted on 26.12.2008. We find nothing substantial in the series of communications to indicate that some important elements to be considered for registration are miss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. 5. In view of the foregoing and in the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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