https://www.taxtmi.com/caselaws?id=393610 The Tribunal allowed the appellant's appeal challenging the denial of refund of un-utilized input Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The denial was set aside as the Tribunal found that services rendered at unregistered premises did not automatically disqualify input credit eligibility. Additionally, the Tribunal noted that the refund claim was filed within the prescribed timeline and that subsequent reversal in GSTR-3B sufficed as compliance with relevant regulations. Consequently, the impugned order was overturned, and the appellant was granted the refund with any consequential benefits as per law. en-us Thu, 20 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 12:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393610 The Tribunal allowed the appellant's appeal challenging the denial of refund of un-utilized input Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The denial was set aside as the Tribunal found that services rendered at unregistered premises did not automatically disqualify input credit eligibility. Additionally, the Tribunal noted that the refund claim was filed within the prescribed timeline and that subsequent reversal in GSTR-3B sufficed as compliance with relevant regulations. Consequently, the impugned order was overturned, and the appellant was granted the refund with any consequential benefits as per law. Case-Laws Service Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393610