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2017 (1) TMI 613 - AT - Service Tax100% EOU - refund claim - Consultant Engineer Service - Information Technology Software Services - Rule 5 of Cenvat Credit Rules, 2004 read with N/N. 5/2006-C.E. (N.T.), dated 14-3-2006 - denial on the ground that the invoice is issued to the unregistered premises of the appellant - Held that: - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified - appellant entitled for refund for this part - appeal allowed - decided partly in favor of appellant.
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