TMI Blog2016 (12) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - There is complete finding of fact that at the time of the application of refund of Cenvat Credit the respondent was a registered provider and, therefore, the claim was justified - appeal dismissed. - CENTRAL EXCISE APPEAL No. - 125 of 2016 - - - Dated:- 14-12-2016 - Bharati Sapru and Vinod Kumar Misra, JJ. For The Appellant :- Praveen Kumar For The Respondent : Nishant Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raph 3 (b) of the notification dated 14th of March, 2006, which reads as under: (b) the registered premises of the service provider from which output services are exported is situated, along with a copy of the invoice and a certificate from the bank certifying realization of export proceeds. However, upon reading of the entire application of refund of Cenvat Credit, it becomes clear that requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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