https://www.taxtmi.com/caselaws?id=343725 The Tribunal, aligning with the Madras High Court's precedent, dismissed all department appeals regarding the eligibility of CENVAT credit without premises registration. The Tribunal upheld the decision to grant refunds to the respondents, emphasizing that registration was not mandatory for credit and refund claims under the CENVAT Credit Rules. The Tribunal's ruling was based on the High Court's judgment, distinguishing it from previous decisions and affirming the right to claim refunds even in the absence of registration, leading to the dismissal of the department's appeals. en-us Mon, 22 May 2017 00:00:00 +0530 Mon, 24 Jul 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343725 The Tribunal, aligning with the Madras High Court's precedent, dismissed all department appeals regarding the eligibility of CENVAT credit without premises registration. The Tribunal upheld the decision to grant refunds to the respondents, emphasizing that registration was not mandatory for credit and refund claims under the CENVAT Credit Rules. The Tribunal's ruling was based on the High Court's judgment, distinguishing it from previous decisions and affirming the right to claim refunds even in the absence of registration, leading to the dismissal of the department's appeals. Case-Laws Service Tax Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343725