2014 (3) TMI 191

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..... R No. 42060/2013
Service Tax
Mathew John, J. For the Appellant : Shri P Arul, Superintendent (AR) For the Respondent : Shri Sivarajan, Consultant PER : Mathew John 1. The matter involved in .....

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..... has been decided that refund cannot be refused for the reason that the respondent had not taken registration before taking cenvat credit. Since the respondent was not providing any taxable service, t .....

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