https://www.taxtmi.com/caselaws?id=364086 Refund of accumulated CENVAT credit on export of services could not be denied merely because the premises were not registered, where the claim was otherwise governed by the applicable rules, notifications and binding precedent. The Madras High Court followed earlier decisions on the same legal questions and held that non-registration, by itself, was not a valid ground to reject the refund. The assessee therefore retained the refund allowance and the revenue's challenge failed. en-us Mon, 09 Jul 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364086 Refund of accumulated CENVAT credit on export of services could not be denied merely because the premises were not registered, where the claim was otherwise governed by the applicable rules, notifications and binding precedent. The Madras High Court followed earlier decisions on the same legal questions and held that non-registration, by itself, was not a valid ground to reject the refund. The assessee therefore retained the refund allowance and the revenue's challenge failed. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364086