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2018 (6) TMI 437 - AT - Service Tax100% EOU - Refund of CENVAT credit - unregistered premises - whether credit is admissible even though the premises of the output service provider is not registered? - Held that:- The issue is settled by the decision of the jurisdictional High Court in the case of Commissioner of Central Excise Vs. CESTAT, 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. Direction to appellant to file declaration that service provider has remitted the service tax to the Central Government - Held that:- We cannot find any sustenance for this direction either from the CENVAT Credit Rules or the Notification. In view thereof, we set aside this direction of the Commissioner (Appeals). Appeal allowed - decided in favor of appellant.
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