TaxTMI 
TaxTMI 
2019 (5) TMI 758
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....es on the basis of the invoice issued at its unregistered address at Hyderabad, Andhra Pradesh from where no output service was provided and also which address was not registered as Input Service Distributor. 3. I have heard learned counsel for the Appellant and learned Authorised Representative for the Revenue and perused the records. The learned counsel submitted that factually the learned commissioner has erred in recording that M/s. DASIPL Hyderabad, unit of the appellant was effectually the recipient of service. He further submitted that since the service was rendered directly by the service provider to M/s. DASIPL, Bhiwandi unit i.e. the Appellant therefore its Hyderabad unit is not the recipient of service and the appellant i.e. Bh....
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....avour of the appellant, which is reproduced as under:- "TO WHOM SO EVER IT MAY CONCERN This is to state and declare that we M/s 20 Cube Logistics Pvt Ltd located at Bhiwandi had provided the services of Warehousing to M/s D A Stuart India Private Ltd located at Bhiwandi but due to inadvertent oversight, the address of D A Stuart India Private Ltd Hyderabad was given which address was not changed in our system, though said services were rendered only for their Bhiwandi address. Hence, to correct the said inadvertent error, we had corrected the said address on the original invoice issued and have placed our attestation as well and did not issue any fresh invoice which could be impermissible. Hence on the said basis of corrected invoice....
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....h impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside." The aforementioned decision of the Hon'ble High Court has been followed by the Tribunal from time to time. The rejection of refund claim on the ground of non-registration had come up before a co-ordinate Bench of the Tribunal in the matter of Commr. of S.T., Chennai vs.....