2015 (7) TMI 1240

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..... ear from para 5 of the appellate order. So far as the first dispute of denial of refund of the service tax paid during the pre-registration period is concerned, there appears no legislative mandate for such denial as has been observed by Hon'ble High Court Karnataka in para 7. The said para is reproduced for convenience of reading:- "7. Insofar as requirement of registration with the department .....

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..... ior to registration and entitled to the refund thereof in view of no taxability due to export of services. 2. So far as second issue of refund is concerned, that relates to non-establishment of nexus between input service and output service. Record reveals that there is no evidence placed before the Adjudicating authority to consider nor any justification was shown by him. Therefore, this aspect .....

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