https://www.taxtmi.com/article/detailed?id=11463 Denial of refund of CENVAT credit solely for non-registration of premises is unjustified where substantive eligibility is satisfied; registration is not a mandatory precondition for claiming input tax credit, and unutilized pre-registration credit may be refunded. Similarly, taking credit shortly before payment of tax is a procedural lapse that does not extinguish the substantive right to credit or refund when receipt of services and tax payment conditions are met. en-us Mon, 05 Jun 2023 08:32:42 +0530 Mon, 05 Jun 2023 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11463 Denial of refund of CENVAT credit solely for non-registration of premises is unjustified where substantive eligibility is satisfied; registration is not a mandatory precondition for claiming input tax credit, and unutilized pre-registration credit may be refunded. Similarly, taking credit shortly before payment of tax is a procedural lapse that does not extinguish the substantive right to credit or refund when receipt of services and tax payment conditions are met. Articles Service Tax Mon, 05 Jun 2023 08:32:42 +0530 https://www.taxtmi.com/article/detailed?id=11463