2023 (7) TMI 203

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....r the Appellant Shri Mihir Mehta, Advocate for the Respondent ORDER This appeal is filed by the Revenue against the Order-in-Appeal No. 102/2013 (MST) dated 19.02.2013 passed by the Commissioner (Appeals), Chennai whereby the first appellate authority, having set aside the Order-in-Original No. 51/2009 (R) dated 31.12.2009, directed the grant of refund of unutilized input service credit under R....

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....ed ITSS on 25.06.2008. * For the refund claimed for the period under dispute, the premises from where the services were exported was not registered with the Service Tax Department in terms of Notification No. 05/2006-Central Excise (N.T.) dated 14.03.2006. * The refund claims were for the period from April 2008 to September 2008, a part of which was relating to the period when the new premises....

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....h Court] d. Commissioner of G.S.T. & Central Excise, Chennai v. Pay Pal India Pvt. Ltd. [2020 (39) G.S.T.L. 261 (Mad.)] 3.2 He also invited our attention, in particular, to the decision in Commissioner of Service Tax-III, Chennai v. CESTAT, Chennai (supra) and specifically, to paragraph 7.1 wherein the Hon'ble High Court has reproduced Notification No. 05/2006-Central Excise (N.T.) and thereaft....

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.... the bank, indicating therein, the realization of export proceeds. 7.3 Apart from the aforesaid, there is no limitation. Clearly, the notification does not prohibit the grant of Cenvat credit, even, if, the premises are not registered. The fixation of jurisdiction of the concerned officer, to whom, an application is to be made, by correlating it, with the location of the registered premises, can....