https://www.taxtmi.com/caselaws?id=354440 Refund of accumulated CENVAT credit for export of services cannot be denied solely because the service-exporting premises were unregistered, where the export activity and refund eligibility were otherwise established. The HC followed its earlier decision on identical questions of law and held that subsequent registration, or absence of registration at the relevant time, did not defeat the substantive refund claim under Rule 5 and the relevant refund notification. The objection based on non-registration was rejected and the assessee's refund claim was upheld. en-us Fri, 22 Dec 2017 00:00:00 +0530 Mon, 29 Jan 2018 08:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354440 Refund of accumulated CENVAT credit for export of services cannot be denied solely because the service-exporting premises were unregistered, where the export activity and refund eligibility were otherwise established. The HC followed its earlier decision on identical questions of law and held that subsequent registration, or absence of registration at the relevant time, did not defeat the substantive refund claim under Rule 5 and the relevant refund notification. The objection based on non-registration was rejected and the assessee's refund claim was upheld. Case-Laws Service Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354440