https://www.taxtmi.com/caselaws?id=325717 The appellant sought a refund of accumulated CENVAT credit prior to registration. The Commissioner allowed the appeal, relying on a High Court decision stating registration is not mandatory for claiming credit. As the rules did not mandate registration for credit, the accumulated credit was deemed refundable. The decision favored the respondent, allowing the refund based on the absence of a statutory requirement for registration to claim credit. en-us Thu, 29 Oct 2015 00:00:00 +0530 Mon, 28 Mar 2016 07:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325717 The appellant sought a refund of accumulated CENVAT credit prior to registration. The Commissioner allowed the appeal, relying on a High Court decision stating registration is not mandatory for claiming credit. As the rules did not mandate registration for credit, the accumulated credit was deemed refundable. The decision favored the respondent, allowing the refund based on the absence of a statutory requirement for registration to claim credit. Case-Laws Service Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325717