https://www.taxtmi.com/caselaws?id=349130 A refund of accumulated Cenvat credit under Rule 5 cannot be denied solely because the claimant was not registered with the service tax authorities during the relevant period, where entitlement to the credit is otherwise established. The text distinguishes a refund claim from a fresh claim to avail credit in a case of non-registration, and notes that the earlier precedent relied on by the Revenue concerned a different factual setting. It further records that a later Madras High Court decision held that non-registration by itself is not a valid ground to reject such a refund claim. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349130 A refund of accumulated Cenvat credit under Rule 5 cannot be denied solely because the claimant was not registered with the service tax authorities during the relevant period, where entitlement to the credit is otherwise established. The text distinguishes a refund claim from a fresh claim to avail credit in a case of non-registration, and notes that the earlier precedent relied on by the Revenue concerned a different factual setting. It further records that a later Madras High Court decision held that non-registration by itself is not a valid ground to reject such a refund claim. Case-Laws Service Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349130