TMI Blog2019 (5) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... a and has been laid down to rest by a number of decisions and in particular the judgement of the Hon ble High Court in THE COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [ 2018 (6) TMI 676 - MADRAS HIGH COURT] , wherein it has been held that registration of assessee s premises is not a pre-requisite for claiming credit of refund un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoices, respondents had availed cenvat credit of the service tax charged thereon. However credit of service tax so availed remained unutilized since the they exported the services. Accordingly, the respondents filed refund claim for refund under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dt. 14.3.2006. Original authority rejected the refund claim on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgement of the Hon ble High Court in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd. 2018- TIOL -1126-HC-MAD-ST, wherein it has been held that registration of assessee s premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR, 2004. The issue also stands squarely covered by following case laws:- i) CST, Chennai Vs. CESTAT, Chennai 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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