2024 (3) TMI 1173

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.... For the Appellant : Shri R R Dave , Consultant Present For the Respondent : Shri Anand Kumar , Superintendent ( AR ) ORDER RAMESH NAIR This appeal is directed against Order-In-Appeal No. OIA-AHM-EXCUS-003-APP-035-036-16-17 dated 13/06/2016 which is impugned herein whereby the appellant's refund claim made under Notification No. 12/2013-ST dated 01.07.2013 was rejected on the ground ....

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....te, refund is liable to the sanctioned. He placed reliance on the following judgments:- Manubhai & Co. Vs. CST, Ahmedabad, reported in 2011 (21) S.T.R. 65 (Tri.-Ahmd.) Zydus Hospira Oncology Pvt Ltd. Vs. Commissioner of Central Excise, Ahmedabad, reported in 2013 (30) S.T.R. 487 (Tri.-Ahmd.) Devarsons Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad-II,....

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....tification No. 12/2013-ST is that the appellant have not complied with the condition provided under Clause-III of Sub-clause (c) of the Notification whereby the appellant was supposed to obtain service tax registration in order to claim the refund. The relevant conditions are reproduced below:- "(III) The refund of service tax on (i) the specified services that are not exclusively used fo....

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....ake an application for registration under rule 4 of the Service Tax Rules, 1994." 4.1 From the above condition of the Notification, the assessee is required to obtain a registration before filling a refund claim in terms of Clause-III Sub-clause (c) of Notification. However, as per sub-clause (g) even if the appellant has not obtained the registration they may obtain registration before filing ....