https://www.taxtmi.com/caselaws?id=208750 The Tribunal set aside the rejection of the assessee's Cenvat credit refund claim, initially denied due to lack of registration and insufficient service details. It ruled that registration is not a statutory requirement for claiming Cenvat credit. The Tribunal also clarified that the limitation under Section 11B does not apply to refunds of accumulated Cenvat credit. Despite software exports being non-taxable, the assessee is entitled to Cenvat credit for input services. The case was remanded to the adjudicating authority to verify the refund claim based on the provided documents, allowing the assessee to submit additional evidence. en-us Fri, 23 Sep 2011 00:00:00 +0530 Fri, 20 Mar 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208750 The Tribunal set aside the rejection of the assessee's Cenvat credit refund claim, initially denied due to lack of registration and insufficient service details. It ruled that registration is not a statutory requirement for claiming Cenvat credit. The Tribunal also clarified that the limitation under Section 11B does not apply to refunds of accumulated Cenvat credit. Despite software exports being non-taxable, the assessee is entitled to Cenvat credit for input services. The case was remanded to the adjudicating authority to verify the refund claim based on the provided documents, allowing the assessee to submit additional evidence. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208750