https://www.taxtmi.com/caselaws?id=413484 The appeal concerned whether registration is necessary to avail CENVAT credit of service tax on input services for a refund claim under Rule 5 of the CENVAT Credit Rules, 2004. The High Court did not decide that legal issue because the Department sought withdrawal of the appeal, and the Court dismissed it as withdrawn while expressly leaving the substantial question of law open. No costs were awarded. en-us Tue, 05 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 08:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413484 The appeal concerned whether registration is necessary to avail CENVAT credit of service tax on input services for a refund claim under Rule 5 of the CENVAT Credit Rules, 2004. The High Court did not decide that legal issue because the Department sought withdrawal of the appeal, and the Court dismissed it as withdrawn while expressly leaving the substantial question of law open. No costs were awarded. Case-Laws Service Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413484