TMI Blog2018 (5) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/30143/2018 - Final Order No. A/30562/2018 - Dated:- 11-5-2018 - Hon ble Mr. M. V. Ravindran, Member ( Judicial ) Shri Puneet Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services took place from locations where unregistered premises were located and the judgment of Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions Private Limited vs. CST [2012(27)STR 134 (Kar.)] is not applicable and as regards refund of ₹ 6,35,422/- in addition to the finding that the premises were not registered, he has recorded that the invoices contain the name of another person i.e. Pioneer Overseas Corporation. As regards refund amount of ₹ 14,94,636/-, there is no dispute as to the fact that the locations from where the services were exported by the appellant were to the account of this appellant only and the premises from where the services were exported are in existence and the input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (8). That does not mean that the assessee is entitled to refund as claimed by him consequent to setting aside these orders. As is clear from the order of the original authority in the show cause notice, they have categorically called upon the assessee to furnish the particulars of the taxes paid on input services. They called upon the assessee to produce the invoices, bills, receipts to substantiate their claim for their veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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