https://www.taxtmi.com/caselaws?id=262434 The Tribunal allowed the appeal, finding the lower authorities' decision on refund claims for service tax paid before service tax registration was granted to be unsustainable. Citing legal precedents and rules, the Tribunal held that there is no statutory provision mandating registration as a condition for claiming Cenvat credit, leading to the rejection of the refund claim being legally incorrect. The appellants were granted consequential relief based on established judicial pronouncements and interpretations of relevant laws. en-us Tue, 05 May 2015 00:00:00 +0530 Mon, 10 Aug 2015 06:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262434 The Tribunal allowed the appeal, finding the lower authorities' decision on refund claims for service tax paid before service tax registration was granted to be unsustainable. Citing legal precedents and rules, the Tribunal held that there is no statutory provision mandating registration as a condition for claiming Cenvat credit, leading to the rejection of the refund claim being legally incorrect. The appellants were granted consequential relief based on established judicial pronouncements and interpretations of relevant laws. Case-Laws Service Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262434