2018 (6) TMI 382

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....s 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 utilized before the registration (b) Invoices are drawn in the name of their marketing off....

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.... 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 at Mumbai. 6. I find that the submission of the learned Counsel was correct in stating that ....