TMI Blog2019 (5) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in THE COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [ 2018 (6) TMI 676 - MADRAS HIGH COURT] wherein it has been held that registration of assessee s premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR, 2004. Refund is to be allowed - appeal dismissed - decided against Revenue. - Appeal No.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services. Accordingly, the respondents filed refund claim for refund under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dt. 14.3.2006. Original authority rejected the refund claim on the ground that the claim pertained to the period before taking registration and hence respondents are not eligible to claim refund of such unutilized cenvat credit. In appeal, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of assessee s premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR, 2004. The issue also stands squarely covered by following case laws:- i) CST, Chennai Vs. CESTAT, Chennai 2017 (3) GSTL 45 (Mad.) ii) mPortal India Wireless Solutions Pvt. Ltd. 2012 (27) STR 134 (Kar.) iii) CST, Chennai Vs. Verizon Data Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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