Export refund cannot be denied for mismatch in service provider registration when taxable services were used for export.

Refund under Notification No. 41/2007-ST cannot be denied merely because the service provider was not registered under the exact service category when the taxable services were actually used for export and service tax had been paid. The text relies on the CBEC circular clarifying that an exporter's refund claim need not be tested against the supplier's registration certificate, and that any registration-related defect is only a procedural issue for separate action against the provider. It also follows the principle that factual entitlement to export-related refund prevails over technical classification objections. On that basis, the refund benefit was available and the denial was set aside.

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Issues: Whether refund under Notification No. 41/2007-ST could be denied merely because the service provider was not registered under the particular category, despite the services having been used for export and service tax having been paid.

Analysis: The refund was rejected on the premise that certain export-related charges were not covered by the notified service category and that the service provider's registration did not match the service description. The Circular No. 112/6/2009-ST clarified that refund to exporters on taxable services used for export does not require verification of the supplier's registration certificate and that any procedural violation by the service provider must be dealt with separately. The reasoning was further supported by the Rajasthan High Court's view in Arihant Tiles and Marbles that the benefit of refund cannot be denied where the services were admittedly used for export, irrespective of classification, so long as the factual entitlement is established.

Conclusion: Refund could not be denied on the ground of lack of registration under a particular service category, and the assessee was entitled to the benefit of Notification No. 41/2007-ST.

Final Conclusion: The appeal succeeded, and the denial of refund was set aside with consequential relief in accordance with law.

Ratio Decidendi: For refund under the export-service notification, the decisive factor is whether the taxable service was actually used for export and tax was paid, not whether the service provider held registration under the exact service category.

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