https://www.taxtmi.com/caselaws?id=337533 The appellant, a 100% EOU registered under STPI Scheme, filed a refund claim for unutilized Cenvat credit of service tax. The lower authorities partially rejected the claim, leading to an appeal. The Judge found the denial of refund based on unregistered premises unjustified and allowed the appeal in part. Most of the disputed amount was granted as a refund, except for a minor sum. The decision highlighted the importance of essential input services for providing output services and clarified refund eligibility requirements. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 11 Jan 2017 07:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337533 The appellant, a 100% EOU registered under STPI Scheme, filed a refund claim for unutilized Cenvat credit of service tax. The lower authorities partially rejected the claim, leading to an appeal. The Judge found the denial of refund based on unregistered premises unjustified and allowed the appeal in part. Most of the disputed amount was granted as a refund, except for a minor sum. The decision highlighted the importance of essential input services for providing output services and clarified refund eligibility requirements. Case-Laws Service Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337533