Service Tax Refund cannot be denied merely because FIRC contains address of HO instead of place where service was availed

HID India Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case refund of the unutilized cenvat credit was rejected holding that; firstly, the input services were received prior to obtaining the service tax registration from the Department; secondly, the invoices show the address of their Head office at Bangalore and not the address at Chennai where the services were availed; thirdly, the FIRC is received by their Bangalore office and therefore does not match with the address of the appellant at Chennai. Held by CESTAT Refund of unutilized cenvat credit cann...