2018 (6) TMI 382

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....dent 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 utilized before the registration (b) In....

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....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 at Mumbai. 6. I find that the sub....