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TMI Blog2023 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... onal High Court of Madras - reliance can be placed in THE COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI VERSUS M/S. PAY PAL INDIA PVT. LTD. [ 2020 (7) TMI 321 - MADRAS HIGH COURT] where it was held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department. The impugned order does not suffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the appellant, has contended as under: - The assessee-respondent was registered with the Department under Management Consultancy Service (MCS), Information Technology and Software Service (ITSS) and Business Auxiliary Service (BAS). The respondent filed two refund claims in Form-A for the refund of Rs.16,48,838/- and Rs.34,14,273/- under Rule 5 of the CENVAT Credit Rules, 2004, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ihir Mehta, Ld. Advocate appearing for the respondent, submitted that the issue sought to be raised in the present appeal by the Revenue is no more res integra by virtue of the ruling of the very jurisdictional High Court of Madras and therefore requested for sustenance of the impugned order. He would also rely on the following decisions: - a. mPortal India Wireless Solutions P. Ltd. v. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the provider of output services is concerned, for making an application for refund of Cenvat credit, he is required to file an application in the prescribed form, i.e., Form A, which is annexed to the notification, and the said application is required to be made to the Deputy Commissioner of Central Excise, or, the Assistant Commissioner of Central Excise, as the case may be. Insofar as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rights of the exporter of output services, to claim refund of Cenvat credit. (Emphasized in bold by us) 4. We find that the other decisions relied upon are on the same lines. 5. In view of the above decisions of various High Courts referred to supra, including the Hon ble jurisdictional High Court, we find that the impugned order does not suffer from any legal infirmity. 6. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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