Tag Archives: Commissioner of Service Tax-III Vs Customs

Cenvat refund cann’t be denied for non registration of premises

By | May 2, 2017

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 »