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2018 (4) TMI 1784 - CESTAT CHENNAIRefund of service tax - rejection on the ground that the premises of the respondents were not registered - Rule 5 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue whether credit is eligible even though the premises is not registered was settled by the decision of the jurisdictional High Court in the case of COMMISSIONER OF SERVICE TAX-III, CHENNAI VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI & M/S. SCIOINSPIRE CONSULTING SERVICES (INDIA) PVT LTD, CHENNAI [2017 (4) TMI 943 - MADRAS HIGH COURT] as well as the decision in the case of m-Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was held that Registration not compulsory for refund. Appeal dismissed - decided against Revenue.
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