https://www.taxtmi.com/caselaws?id=355995 The High Court upheld the decision of CESTAT allowing the refund of CENVAT credit to the respondent despite the premises not being registered at the time of export but registered later. The Court emphasized that registration is not mandatory to claim credit and refunds for services received at unregistered premises. Additionally, the Court found that the safeguards, conditions, and limitations in the relevant notification did not preclude granting refunds for unregistered premises. The appeal by the Revenue was dismissed, affirming that refunds could be granted even without prior registration of premises. en-us Thu, 18 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355995 The High Court upheld the decision of CESTAT allowing the refund of CENVAT credit to the respondent despite the premises not being registered at the time of export but registered later. The Court emphasized that registration is not mandatory to claim credit and refunds for services received at unregistered premises. Additionally, the Court found that the safeguards, conditions, and limitations in the relevant notification did not preclude granting refunds for unregistered premises. The appeal by the Revenue was dismissed, affirming that refunds could be granted even without prior registration of premises. Case-Laws Service Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355995