2019 (6) TMI 203

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.... Ms. Shilpi Jain, Advocate for the Respondent ORDER Per Madhu Mohan Damodhar The issue comes up for decision is whether refund of Cenvat credit can be allowed in respect of registered premises of service providers (respondent) from which the output services are exported; prior to registration. The refund claims filed by the respondent had been rejected by the adjudicating authority, for....

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....BNP Paribas Sundaram Global Securities Operations Pvt. Ltd. - 2018- TIOL -1126-HC-MAD-ST, 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. She places reliance on the following case laws:- i) CST, Chennai Vs. Cestat, Chennai 2017 (3) GSTL 45 (Mad.) ii) mPortal India Wireless Solutions ....