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    <title>2013 (11) TMI 50 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s application for a stay of the impugned order regarding the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal relied on a decision by the Hon&#039;ble Karnataka High Court and previous Tribunal rulings, emphasizing that registration is not a mandatory condition for claiming Cenvat credit. Consequently, the Tribunal dismissed the Revenue&#039;s application, finding no legal basis for granting the stay.</description>
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      <title>2013 (11) TMI 50 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=238873</link>
      <description>The Tribunal rejected the Revenue&#039;s application for a stay of the impugned order regarding the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal relied on a decision by the Hon&#039;ble Karnataka High Court and previous Tribunal rulings, emphasizing that registration is not a mandatory condition for claiming Cenvat credit. Consequently, the Tribunal dismissed the Revenue&#039;s application, finding no legal basis for granting the stay.</description>
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      <pubDate>Mon, 08 Jul 2013 00:00:00 +0530</pubDate>
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