2023 (7) TMI 203

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....akshmi Ganeshram, Superintendent for 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 o....

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.... from 29.08.2007 from their registered premises and they subsequently included 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 f....

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..... & Central Excise, Chennai v. BNP Paribas Sundaram Global Securities Operations Pvt. Ltd. [2018 (6) TMI 676 - Madras High 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 specif....

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....vice are exported. Furthermore, the application is required to be accompanied with a copy of the relevant invoices and a certificate from 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 ju....