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2017 (4) TMI 1234 - HC - Service TaxRefund of CENVAT credit - registrations not done - Held that: - the issue is covered by the decision 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], where it was held that Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - refund allowed - appeal dismissed - decided against Revenue.
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