https://www.taxtmi.com/caselaws?id=337157 The appeals involved the issue of refund of unutilized CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal remanded the appeals for reconsideration of limitation issues based on the date of export invoices, aligning with judicial principles and previous orders. In another case, the Tribunal concluded that non-registration of premises was not sufficient grounds for rejecting the refund claim, allowing the appellant's claim for refund of service tax paid on services invoiced to unregistered premises. The Tribunal emphasized the correct computation of refund periods and the importance of registration for availing CENVAT Credit. en-us Fri, 18 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337157 The appeals involved the issue of refund of unutilized CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal remanded the appeals for reconsideration of limitation issues based on the date of export invoices, aligning with judicial principles and previous orders. In another case, the Tribunal concluded that non-registration of premises was not sufficient grounds for rejecting the refund claim, allowing the appellant's claim for refund of service tax paid on services invoiced to unregistered premises. The Tribunal emphasized the correct computation of refund periods and the importance of registration for availing CENVAT Credit. Case-Laws Service Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337157