2019 (12) TMI 237

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..... Hon ble Jurisdictional High Court in the case of COMMISSIONER OF SERVICE TAX-III, CHENNAI VERSUS CUSTOMS, EXCISE SERVICE TAX APPELLATE TRIBUNAL, CHENNAI M/S. SCIOINSPIRE CONSULTING SERVICES (INDIA) PVT LTD, CHENNAI [ 2017 (4) TMI 943 - MADRAS HIGH COURT] where it was held that Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refun .....

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..... ajan reiterated the grounds of appeal. He submitted that the refund has been rejected since the premises in which the input services were availed were not a registered premises. 2. Learned counsel Ms. S. Sridevi submitted that the issue whether credit is eligible on input services availed in unregistered is settled by the decision of Hon ble Jurisdictional High Court in the case of .....

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