https://www.taxtmi.com/caselaws?id=386686 The Tribunal allowed the appeal, setting aside the order denying the refund claim of accumulated CENVAT Credit for input services used in providing taxable output services. The Tribunal held that the denial of CENVAT Credit based on the unregistered premises was unfounded, emphasizing that compliance with refund conditions entitles the Appellants to claim the credit, regardless of the registration status of the premises where services are rendered. The decision reaffirmed that CENVAT Credit cannot be denied solely due to services being provided from an unregistered premise where tax is paid, providing relief to the Appellants. en-us Wed, 24 Jul 2019 00:00:00 +0530 Sat, 05 Oct 2019 07:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386686 The Tribunal allowed the appeal, setting aside the order denying the refund claim of accumulated CENVAT Credit for input services used in providing taxable output services. The Tribunal held that the denial of CENVAT Credit based on the unregistered premises was unfounded, emphasizing that compliance with refund conditions entitles the Appellants to claim the credit, regardless of the registration status of the premises where services are rendered. The decision reaffirmed that CENVAT Credit cannot be denied solely due to services being provided from an unregistered premise where tax is paid, providing relief to the Appellants. Case-Laws Service Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386686