2018 (4) TMI 1784

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..... S. Satish (Manager) ORDER Per Bench The brief facts are that the respondents are providing services under the category of Information Technology Software Service. They filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 and after due process of law, the original authority sanctioned part of the refund claim and rejected the balance on the ground that the premises of the respondents wer .....

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..... dent firm submitted that the issue whether credit is eligible even though the premises is not registered was settled by the decision of the jurisdictional High Court in the case of Commissioner of Service Tax-III Vs. CESTAT, Chennai -2017 (3) GSTL 45 (Mad.) as well as the decision in the case of m-Portal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore - 2012 (27) STR 134 (Kar.). Following th .....

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