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2018 (7) TMI 621 - AT - Service TaxRefund of unutilized CENVAT Credit - Rule 5 of CENVAT Credit Rules, 2004 - rejection on the ground that the premises has not been registered by the appellant before availing the credit - Held that:- The issue stands settled in the case of COMMISSIONER OF SERVICE TAX-III, CHENNAI VERSUS REED ELSEVIER PRIVATE LIMITED, CUSTOM, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, CHENNAI [2017 (4) TMI 1234 - 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 cannot be rejected on this ground - appeal allowed - decided in favor of appellant.
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