https://www.taxtmi.com/caselaws?id=274805 The Court ruled in favor of the appellant, a 100% export-oriented unit, allowing the refund and CENVAT credit for services used at unregistered premises. The Tribunal's decision to grant the credit was upheld, emphasizing the centralized registration that included the new premise as sufficient proof of legal occupation and service provision. The Court dismissed the appeal, affirming the entitlement to CENVAT credit for services provided at the unregistered premises. The judgment underscored the significance of statutory provisions and precedent in determining eligibility for CENVAT credit and refunds, stressing the importance of legal compliance and established criteria for such benefits. en-us Tue, 28 Feb 2017 00:00:00 +0530 Wed, 05 Sep 2018 06:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274805 The Court ruled in favor of the appellant, a 100% export-oriented unit, allowing the refund and CENVAT credit for services used at unregistered premises. The Tribunal's decision to grant the credit was upheld, emphasizing the centralized registration that included the new premise as sufficient proof of legal occupation and service provision. The Court dismissed the appeal, affirming the entitlement to CENVAT credit for services provided at the unregistered premises. The judgment underscored the significance of statutory provisions and precedent in determining eligibility for CENVAT credit and refunds, stressing the importance of legal compliance and established criteria for such benefits. Case-Laws Service Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274805