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2018 (11) TMI 1139 - AT - Central ExciseCENVAT Credit - denial on the ground of non-registration - Held that:- The issue with regard to the non-registration for availing the benefit of CENVAT Credit has been laid to rest by the decision of the Hon’ble High Court of Madras in the case of COMMISSIONER OF SERVICE TAX-III, CHENNAI VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI & M/S. SCIOINSPIRE CONSULTING SERVICES (INDIA) PVT LTD, 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 - credit cannot be denied - appeal allowed - decided in favor of appellant.
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