https://www.taxtmi.com/caselaws?id=240956 Registration of the premises was not a condition precedent for claiming refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules read with Notification No. 05/2006-CE. The refund was denied only because the premises where input services were received were not registered, but the stated principle is that, where the Cenvat Credit Rules do not expressly require registration for refund, the benefit cannot be refused merely for want of registration. The denial of refund on that ground was therefore unsustainable. en-us Tue, 24 Sep 2013 00:00:00 +0530 Sat, 14 Dec 2013 09:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240956 Registration of the premises was not a condition precedent for claiming refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules read with Notification No. 05/2006-CE. The refund was denied only because the premises where input services were received were not registered, but the stated principle is that, where the Cenvat Credit Rules do not expressly require registration for refund, the benefit cannot be refused merely for want of registration. The denial of refund on that ground was therefore unsustainable. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240956