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2017 (10) TMI 898 - AT - Service TaxRefund of CENVAT credit - non-registration of the appellant's premises - Rule 5 of CCR 2004 - Held that: - reliance placed in the decision in the case of Commissioner of Service Tax, Chennai-II Versus M/s. Hypertherm (India) Thermal Cutting Pvt. Ltd., M/s. BNP Paribas Sundaram Global Securities Operations Pvt. Ltd. [2017 (5) TMI 1463 - CESTAT CHENNAI], where it was held that refund could be granted to the assessee even if the premises in issue were not registered - appeal dismissed - decided against Revenue.
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