TMI Blog2017 (10) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... as Sundaram Global Securities Operations Pvt. Ltd. [2017 (5) TMI 1463 - CESTAT CHENNAI], where it was held that refund could be granted to the assessee even if the premises in issue were not registered - appeal dismissed - decided against Revenue. - ST/CO/40877/2016 in ST/41291/2016 - 41584/2017 - Dated:- 31-7-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejection of part of the refund claim on the ground of non-registration of the appellant's premises. The lower appellate authority also held that the appellants are entitled for Cenvat credit on car parking charges. Aggrieved department is in appeal before this forum. The department is aggrieved only with respect to the Commissioner (Appeals) decision allowing Credit of ₹ 26,31,792/- in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the judgment of the Hon'ble High Court of Madras in Scionspire Consulting Services (I) Pvt. Ltd. 4. We find that the Id. Advocate for the respondent assesse is correct in his submission. This Tribunal vide Final Order No.40773 - 40779/2017 dated 22.05.2017, has held as follows. 7.2 From the grounds of appeal and statement of facts at page 17 of the appeal folder, it is seen that Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered with the concerned authority. The Hon'ble High Court agreeing with the views on identical issue of law taken by the Hon'ble High Courts of Karnataka and Allahabad in mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2012 (27) STR 134 (Kar.)], Commissioner of Service Tax, Bangalore Vs. Tavant Technologies India Pvt. Ltd. [20161 94 VST 254 (Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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