https://www.taxtmi.com/caselaws?id=77235 The Tribunal rejected the appellant's claim for a refund of accumulated cenvat credit, holding that the appellant, engaged in exempted software development, was not eligible for credit under Rule 6(1) of the Cenvat Credit Rules, 2004. The Tribunal emphasized the requirement of registration with the department for availing cenvat credit and noted that the appellant's failure to register rendered it ineligible for the credit. Additionally, the Tribunal clarified that there was no specific time limit for claiming the refund of accumulated cenvat credit. en-us Thu, 01 Jul 2010 00:00:00 +0530 Fri, 09 Sep 2022 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77235 The Tribunal rejected the appellant's claim for a refund of accumulated cenvat credit, holding that the appellant, engaged in exempted software development, was not eligible for credit under Rule 6(1) of the Cenvat Credit Rules, 2004. The Tribunal emphasized the requirement of registration with the department for availing cenvat credit and noted that the appellant's failure to register rendered it ineligible for the credit. Additionally, the Tribunal clarified that there was no specific time limit for claiming the refund of accumulated cenvat credit. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77235