Registration of premises not prerequisite for claiming refund u/r 5 of CCR, 2004

Selling Simplified India Private Limited Vs Commissioner of CGST (CESTAT Delhi) Held that service provider is entitled for refund under rule 5 of Cenvat Credit Rules, 2004 when output service is exported. The said rule 5 doesn’t stipulate registration of premises as a necessary prerequisite for claiming a refund. Facts- Appellant is engaged in rendering taxable services of business support to the following group companies i.e Selling Simplified Group, Selling Simplified Inc, Selling Simplified Ltd. U.K. Three of the companies are located outside of India. The appellant is availing Cenvat cre...