COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI SOUTH COMMISSIONERATE Vs. VISUAL GRAPHICS COMPUTING SERVICES INDIA PVT LTD

JUDGEMENT

(1.) Civil Miscellaneous Appeal is filed against the Final Order No.42324 of 2017, dated 11/10/2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai.

(2.) Short facts leading to the appeal are that, M/s.Visual Graphics Computing Services India Pvt Ltd., Chennai are the provider of services under the category of Information Technology Software Service. Appellant had filed refund claim of Rs. 2,50,07,166/-, for the period April 2012 to June 2012, under Rule 5 of Cenvat Credit Rules, 2004. Original Authority rejected part of the refund claim of Rs. 1,72,05,940/- on the ground of non-registration of premises.

(3.) On appeal, Commissioner (Appeals), vide, impugned order, dated 10/6/2016, allowed the appeal. Aggrieved, department has filed an appeal, before the CESTAT, challenging the order of the Commissioner of Appeals. Vide, Final Order No.42324/2017, dated 11/10/2017, CESTAT, Madras, dismissed the appeal filed by the revenue, relying on the following judgments.