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2019 (10) TMI 170 - AT - Service TaxRefund of accumulated CENVAT credit - input invoices which are addressed to their unit, a premise which is not registered - refund denied only on the ground that the premises where the services have been used was not registered, but the registration was in the name of their head office - HELD THAT:- Merely because the premises is not registered from where the services are rendered and service tax is paid, CENVAT Credit cannot be denied on the input services used for providing output services from the said premises. Refund allowed - appeal allowed - decided in favor of appellant.
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