https://www.taxtmi.com/caselaws?id=361849 The High Court dismissed the Revenue's appeal, upholding the decisions of the Commissioner (Appeals) and CESTAT. The Court affirmed that registration is not mandatory for claiming CENVAT credit refunds, referencing its previous decision. It also ruled in favor of the respondent regarding the eligibility of CENVAT credit for services received at unregistered premises and car parking charges. The appeal was dismissed with no costs. en-us Mon, 04 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 10:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361849 The High Court dismissed the Revenue's appeal, upholding the decisions of the Commissioner (Appeals) and CESTAT. The Court affirmed that registration is not mandatory for claiming CENVAT credit refunds, referencing its previous decision. It also ruled in favor of the respondent regarding the eligibility of CENVAT credit for services received at unregistered premises and car parking charges. The appeal was dismissed with no costs. Case-Laws Service Tax Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361849