https://www.taxtmi.com/caselaws?id=383028 Refund of Cenvat credit could not be denied merely because some input service invoices related to premises not separately registered, where the services were received and consumed within the same SEZ unit for authorised operations and tax had been paid. The absence of any express statutory condition making registration a prerequisite for refund was treated as decisive. The omission to include all premises in the registration particulars was held to be only a procedural lapse, not a defect affecting substantive entitlement. Beneficial SEZ provisions were construed liberally, and refund with consequential relief was upheld. en-us Mon, 15 Jul 2019 00:00:00 +0530 Tue, 16 Jul 2019 08:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383028 Refund of Cenvat credit could not be denied merely because some input service invoices related to premises not separately registered, where the services were received and consumed within the same SEZ unit for authorised operations and tax had been paid. The absence of any express statutory condition making registration a prerequisite for refund was treated as decisive. The omission to include all premises in the registration particulars was held to be only a procedural lapse, not a defect affecting substantive entitlement. Beneficial SEZ provisions were construed liberally, and refund with consequential relief was upheld. Case-Laws Service Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383028