- (1.) This is a central excise appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 04.11.2015. The department by way of this appeal raised two following questions of law:- i. Whether the Hon'ble CESTAT was correct in allowing the refund and CENVAT credit of the services used at unregistered premises? ii. Whether the Hon'ble CESTAT was correct in allowing the refund and CENVAT credit of the services, namely, carpet dry cleaning, home plant service, interior decoration services, renting on car parking, company secretary services, supply of meal vouchers, travel insurance services and on the strength of invoices (involving CENVAT credit of Rs. 16,579/-). Addressed to Guest House and other residential premises?
(2.) It is the case of the department that the respondent is a 100% export oriented unit providing out put service such as business auxiliary service falling under Section 65 (105) (zzb) of the Finance Act, 1994 and that the said service is also covered under Rule 3 (iii) of the Export of Service Rules, 2005.
(3.) While admittedly the respondent service provider had registered under the Finance Act, 1994 in respect of the aforesaid service, it is the case of the department that the said registration was originally confined at NOIDA and that the addition of the premises at Mumbai was done on 04.09.2012 and therefore, the benefit of CENVAT on service provided from the Mumbai premises could not be availed by the opposite party prior to the date of inclusion of the Mumbai premises in the registration where after the assessee has availed centralised registration for the two premises.;