2017 (10) TMI 898

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....ran, AC (AR) for the appellants None for the Respondent. ORDER Per: Bench The brief facts of the case are that the appellants were providing services under the category of "Business Auxiliary Service" and "Business Support Service". The appellant filed refund claim of Rs. 71,39,495/- under Rule 5 of Cenvat Credit Rules 2004 (CCR in short), out of which only an amount of Rs. 42,06,199/-....

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....ses which were prior to the registration. 2. On 21.07.2017, when the matter came up for hearing, on behalf of the department LD. AR, Shri K.P. Muralidharan, AC, submits that the Division Bench of the Hon'ble High Court of Madras in the case of CCE, Coimbatore Vs. Sutham Nylocots - 2014 (306) ELT 255 (Mad.), has held that credit accrues only after the date of registration, hence any substant....

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....ciated the judgment of the Hon'ble Madras High Court in the case of Commissioner of Central Excise, Coimbatore Vs. Sutham Nylocots as reported in 2014 (306) ELT 255 (Mad.). No doubt, the Hon'ble High Court in the said judgment had ruled that credit accrued can take effect only after the date of registration, however, the Hon'ble High Court in the subsequent judgment passed on 10.4.2017....

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....13-ALH-ST] has upheld the decision of the Tribunal that refund could be granted to the assessee even if the premises in issue were not registered. In our opinion, the judgment of the jurisdictional Hon'ble High Court is fully applicable to the facts and issue involved in respect of all these appeals before us. 8. In the event, respectfully following the judgment of the Hon'ble High Cour....