https://www.taxtmi.com/caselaws?id=336211 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on non-registration grounds. Emphasizing the appellant's eligibility for CENVAT credit despite lack of registration during the relevant period, the Tribunal remanded the matter for verification of input service tax payment. Relying on a High Court precedent, the decision highlighted that registration was not mandatory for claiming CENVAT credit. The appellant was granted the opportunity to substantiate their claim with necessary documentation, ensuring timely processing by the adjudicating authority. en-us Wed, 30 Nov 2016 00:00:00 +0530 Wed, 28 Dec 2016 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336211 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on non-registration grounds. Emphasizing the appellant's eligibility for CENVAT credit despite lack of registration during the relevant period, the Tribunal remanded the matter for verification of input service tax payment. Relying on a High Court precedent, the decision highlighted that registration was not mandatory for claiming CENVAT credit. The appellant was granted the opportunity to substantiate their claim with necessary documentation, ensuring timely processing by the adjudicating authority. Case-Laws Service Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336211