Cenvat refund cann’t be denied for non registration of premises
Held In absence of a statutory provision, prescribing that, registration of the premises was mandatory for availing input service tax credit, the Assessee could not be denied refund of unutilized cenvat credit on input services. Madras High Court Commissioner of Service Tax-III Vs Customs, Excise & Service Tax Appellate Tribunal Appeal Number : C.M.A. No.… Read More »