TMI Blog2018 (6) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible to them - Held that:- the impugned order to that extent it denies refund claim stating that the services has been utilized before the registration, is unsustainable - reliance placed in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that registration is not necessary for refund - refund allowed. Denial of refund on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asst. Commr (AR) for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No. PIII/VM/49/2010 dated 15.03.2010. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding denial of refund of service tax paid on input services on the following three counts:- (a) Services have been utilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul consideration of the submission made, I find that there is no dispute as to the fact that the appellant has rendered output service which are exported from the place of removal where the registration was obtained on 23.07.2008 but the refund was claimed on the services received prior to that date as also there is no dispute to the invoices are in the name of the market office of the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g office in Mumbai. It is undisputed that that the output services are provided prior to the registration of the unit if that be so the ratio of the judgement of the Tribunal in the case of Samsung India Electronics Pvt. Ltd. (supra) will apply which has been upheld by Hon ble Allahabad High Court as stated herein above will apply; Hon ble High Court of Allahabad in the case of CCE v. Curadev Phar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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