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2023 (7) TMI 203 - AT - Service TaxRefund of unutilized input service credit under Rule 5 of the CENVAT Credit Rules, 2004 - non-registered premises - HELD THAT:- The issue sought to be raised in the present appeal by the Revenue is no more res integra by virtue of the ruling of the very jurisdictional High Court of Madras - reliance can be placed in THE COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI VERSUS M/S. PAY PAL INDIA PVT. LTD. [2020 (7) TMI 321 - MADRAS HIGH COURT] where it was 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. The impugned order does not suffer from any legal infirmity - Appeal filed by Revenue is dismissed.
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