2019 (6) TMI 203

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..... GST CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [ 2018 (6) TMI 676 - MADRAS HIGH COURT] , the Hon ble High Court of Madras, has interalia held that Rule 5 of CCR,2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. Refund allowed - appeal dismissed - decided against Revenue.
Shri Madhu Mohan Damodhar, .....

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..... nternational Pvt. Ltd. Vs. Commissioner of Service Tax - Final Order No. 1184/2010 dated 04.11.2010, held that appellant is eligible for refund relating to the period prior to the date of registration. Aggrieved, Revenue filed this appeal. 2. Today when the matter came up for hearing, Ld. AR reiterated the grounds of appeal. 3. On the other hand, the Ld. Advocate submits that the issue is no lon .....

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..... in a recent decision in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd, the Hon'ble High Court of Madras, has interalia held that Rule 5 of CCR,2004, does not stipulate registration of premises as a necessary pre-requisite for claiming a refund. The Hon'ble High Court has reiterated their earlier decision in M/s. Scioinspire Consulting Services India Pvt. Ltd. and another - 2017-TIOL-7 .....

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