https://www.taxtmi.com/caselaws?id=194962 The Appellate Tribunal CESTAT, Chennai held that CENVAT credit accrued before registration but not utilized is eligible for refund under Rule 5 of CENVAT Credit Rules, 2004. The Revenue's appeal was rejected, citing a precedent from the Karnataka HC in mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner 2012 (27) STR 134 (Kar.). en-us Wed, 09 Sep 2015 00:00:00 +0530 Mon, 09 Oct 2017 14:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194962 The Appellate Tribunal CESTAT, Chennai held that CENVAT credit accrued before registration but not utilized is eligible for refund under Rule 5 of CENVAT Credit Rules, 2004. The Revenue's appeal was rejected, citing a precedent from the Karnataka HC in mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner 2012 (27) STR 134 (Kar.). Case-Laws Service Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194962