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2020 (7) TMI 321 - HC - Service TaxRefund of CENVAT credit - denial of credit on the ground that the premises in question from where the services in question were exported, were not registered with the Revenue Department - Rule 5 of CCR Rules, 2004 - HELD THAT:- In a recent decision in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd, [2018 (6) TMI 676 - MADRAS HIGH COURT ], the Hon'ble High Court of Madras, has interalia held that Rule 5 of CCR, 2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. The relevant rules, notifications and earlier judgments of the Coordinate Bench having been considered while allowing the appeal filed by the Assessee, the learned Tribunal held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department. It is brought to our notice that the Assessee had applied for such registration and the same was granted by the Department on 1.6.2009 and the present controversy pertains to the period prior to 01.06.2009, the date of grant of registration. Appeal dismissed - decided against Revenue.
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