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TMI Blog2017 (10) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... m made by the assessee cannot be rejected on the ground that they were not registered with the concerned authorities during the period of dispute - refund allowed - appeal dismissed - decided against Revenue. - ST/40269 to 40272/2017 - Final Order No. 41420-41423/2017 - Dated:- 28-7-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant : Shri G. Vijaya Balan, Adv. For the Respondent : Shri B. Balamurugan, AC (AR) ORDER The present four appeals had been filed by the Revenue against the order of Commissioner (Appeals). 2. After hearing both the sides, it is seen that the dispute relates to the refund of accumulated credit in terms of the provision of Rule 5 of Cenvat Credit Rules. The Revenue had sought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scientific Publishing Services (P) Ltd. Vs Commissioner of Service Tax, Chennai. Accordingly, he set aside the order of the lower authorities rejecting the refund claim on the ground of non-registration of premises. 3. Revenue is aggrieved with the said order of Commissioner and challenged the same on the ground that the Hon'ble Madras High Court in the case of Commissioner of Central Excise, Coimbatore Vs Sutham Nylocots reported as 2014 (306) E.L.T. 255 (Mad.) has observed that registration of the premises is one of the requirements for the availment of credit. 4. I have carefully considered the submissions made by both sides. I find that the only issue required to be decided is as to whether respondents were entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax-III Vs SCIO inspire Consulting Services (India) Pvt. Ltd. vide Final Order No.41373/2016, dated 05.07.2016. The Hon'ble High Court has also considered the earlier decision of the Hon'ble Madras High Court in the case of M/s. Sutham Nylocots, which stands relied upon by Revenue in the present appeals and by distinguishing the same it stands held that the refund claim made by the assessee cannot be rejected on the ground that they were not registered with the concerned authorities during the period of dispute. As such, the issue stands finally decided by the Hon'ble High Court, I find no reason to interfere in the impugned orders of Commissioner (Appeals). 6. In the result, all the four appeals filed by Revenue are r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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