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2017 (7) TMI 1458 - HC - Central ExciseRefund claim and CENVAT Credit - denial on the ground that the services used in unregistered premises - HELD THAT:- This Court held that the aforesaid question has come up for consideration in Commissioner, Service Tax Commissionerate Vs. M/s Atrenta India Private, [2017 (4) TMI 563 - ALLAHABAD HIGH COURT], wherein this Court was of the view that the refund could not be denied to the assessee merely on the basis of non-registration of the premises - It was held that even otherwise, Rule 3 of the CENVAT Credit Rules, 2004 does not contain a condition precedent that input services have to be received at a registered premises of the output service provider only. The aforesaid question was answered in favour of the assessee and against the Department - Appeal of Revenue dismissed.
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