https://www.taxtmi.com/caselaws?id=221971 The Appellate Tribunal CESTAT Chennai dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to allow the refund claim for service tax paid before registration with the Department. The Tribunal noted that the decision relied upon by the Revenue had been set aside by the Hon'ble Karnataka High Court, establishing that there was no infirmity in the impugned order. This case underscores the importance of legal precedents and the impact of higher court decisions on Tribunal rulings concerning refund claims and Cenvat credit eligibility pre-registration. en-us Tue, 28 Aug 2012 00:00:00 +0530 Mon, 08 Apr 2013 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221971 The Appellate Tribunal CESTAT Chennai dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to allow the refund claim for service tax paid before registration with the Department. The Tribunal noted that the decision relied upon by the Revenue had been set aside by the Hon'ble Karnataka High Court, establishing that there was no infirmity in the impugned order. This case underscores the importance of legal precedents and the impact of higher court decisions on Tribunal rulings concerning refund claims and Cenvat credit eligibility pre-registration. Case-Laws Service Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221971