https://www.taxtmi.com/caselaws?id=273970 The tribunal dismissed the department's appeal regarding a refund claim under Rule 5 of Cenvat Credit Rules, 2004, citing non-registration of premises as the reason for rejection. The Commissioner (Appeals) had allowed the refund claim, and the tribunal upheld this decision, emphasizing that premises registration was not a bar to availing credit for services provided before registration. The tribunal concluded that the original authority's disallowance of input credit was solely based on timing, not merit, and the department's failure to challenge this decision earlier precluded raising it at the tribunal stage. en-us Wed, 11 Oct 2017 00:00:00 +0530 Sun, 22 Jul 2018 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273970 The tribunal dismissed the department's appeal regarding a refund claim under Rule 5 of Cenvat Credit Rules, 2004, citing non-registration of premises as the reason for rejection. The Commissioner (Appeals) had allowed the refund claim, and the tribunal upheld this decision, emphasizing that premises registration was not a bar to availing credit for services provided before registration. The tribunal concluded that the original authority's disallowance of input credit was solely based on timing, not merit, and the department's failure to challenge this decision earlier precluded raising it at the tribunal stage. Case-Laws Service Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273970