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2019 (12) TMI 237 - AT - Service TaxRefund claim - refund has been rejected since the premises in which the input services were availed were not a registered premises - HELD THAT:- The issue whether credit is eligible on input services availed in unregistered is settled by the decision of Hon’ble Jurisdictional High Court 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. The appeal filed by the department is without merits - Appeal dismissed.
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