https://www.taxtmi.com/caselaws?id=339375 The court overturned the rejection of a refund claim for three quarters by the Commissioner (Appeals), emphasizing that registration under a specific category was not mandatory for claiming a refund as long as the service provider was registered with the Department. The denial of Cenvat credit refund and rejection based on registration category were found unjustified. The judgment allowed all three appeals of the appellant, setting aside the previous order and granting relief, highlighting that denial based on technical lapses or minor procedural formalities was unsustainable in law. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sat, 25 Feb 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339375 The court overturned the rejection of a refund claim for three quarters by the Commissioner (Appeals), emphasizing that registration under a specific category was not mandatory for claiming a refund as long as the service provider was registered with the Department. The denial of Cenvat credit refund and rejection based on registration category were found unjustified. The judgment allowed all three appeals of the appellant, setting aside the previous order and granting relief, highlighting that denial based on technical lapses or minor procedural formalities was unsustainable in law. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339375