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2017 (2) TMI 1384 - HC - Service Tax100% EOU - Refund of unutilized CENVAT Credit - denial on the ground of non-registration of premises - Held that:- This very question came up for consideration in a matter before this Court in the case of Commissioner, Service Tax Commissionerate Vs. M/s Atrenta India Pvt. Noida reported in [2017 (4) TMI 563 - ALLAHABAD HIGH COURT], wherein this Court took a view that the refund could not be denied to the assessee merely on the basis of non-registration of the premises - refund allowed. 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 ₹ 16,579/-). Addressed to Guest House and other residential premises? - Held that:- This in our opinion it is a pure finding of fact recorded by the Tribunal calling for no interference by this Court in the facts of this case. Appeal dismissed - decided against Revenue.
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