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2017 (10) TMI 285 - AT - Service TaxRefund of accumulated credit - denial on the ground that the credit was not available to the assessee inasmuch as, during the relevant period they were not registered with the service tax authorities - whether respondents were entitled to the refund of the Cenvat credit availed by them during non-registration period, in terms of Rule 5 of the CCR or not? - Held that: - the issue stand settled by the latest decision of the Hon’ble High Court of Madras in the case of Commissioner of Service Tax-III Vs SCIO inspire Consulting Services (India) Pvt. Ltd. [2016 (10) TMI 41 - CESTAT CHENNAI], where it was held that refund claim made by the assessee cannot be rejected on the ground that they were not registered with the concerned authorities during the period of dispute - refund allowed - appeal dismissed - decided against Revenue.
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