https://www.taxtmi.com/caselaws?id=438970 The Tribunal rejected the Revenue's appeals, affirming the lower authority's decision to grant refunds to M/s. Saipem India Projects Ltd. It held that Service Tax Registration is not mandatory for refund of accumulated CENVAT Credit and that 'input service' encompasses services integral to the business, both pre and post-manufacture. The Tribunal emphasized the broad definition of 'input service' and clarified that centralized registration is not a prerequisite for refund eligibility under Rule 5 of the CENVAT Credit Rules, 2004. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 09:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438970 The Tribunal rejected the Revenue's appeals, affirming the lower authority's decision to grant refunds to M/s. Saipem India Projects Ltd. It held that Service Tax Registration is not mandatory for refund of accumulated CENVAT Credit and that 'input service' encompasses services integral to the business, both pre and post-manufacture. The Tribunal emphasized the broad definition of 'input service' and clarified that centralized registration is not a prerequisite for refund eligibility under Rule 5 of the CENVAT Credit Rules, 2004. Case-Laws Service Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438970