2015 (7) TMI 793

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.... Shri N.N. Prabhudesai, Superintendent (AR), for the Respondent. ORDER The Revenue is in appeal with stay application against impugned Order-in-Appeal whereby refund of Rs. 10,64,216/- was sanctioned under Notification No. [5/2006-C.E. (N.T.)], dated 14-3-2006 to the respondent. As the matter involves verification of the facts, the appeal itself is being taken up with consent of both sides. ....

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....tates that the respondent performs only on activity i.e. 100% export of services namely 'Business Auxiliary Service'. All the records and books of accounts establish that the input services on which Service Tax has been 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 Solutio....

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....006-C.E. (N.T.). As per para 3(b) of the Appendix to the notification, the provider of output services has to submit an application indicating the registered premises from which export services are provided. I agree with the learned Counsel that this is a procedural formality provided in Appendix to the Notification and nowhere in the Notification condition is laid that refund will be granted only....

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.... not used to provide output services is not supported by any logic and shows non-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 ....