https://www.taxtmi.com/caselaws?id=341973 The Court upheld the decision of the Tribunal, allowing the refund of unutilized Cenvat credit without premises registration. It relied on precedents from the Karnataka High Court and found that neither the relevant notification nor the rules mandated premises registration for claiming the refund. The Court dismissed the appeal, emphasizing that registration of premises is not a prerequisite for Cenvat credit refund, in line with previous judgments supporting this interpretation. en-us Mon, 10 Apr 2017 00:00:00 +0530 Mon, 06 Nov 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341973 The Court upheld the decision of the Tribunal, allowing the refund of unutilized Cenvat credit without premises registration. It relied on precedents from the Karnataka High Court and found that neither the relevant notification nor the rules mandated premises registration for claiming the refund. The Court dismissed the appeal, emphasizing that registration of premises is not a prerequisite for Cenvat credit refund, in line with previous judgments supporting this interpretation. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341973