https://www.taxtmi.com/caselaws?id=439930 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal directing refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that the location of the registered premises does not bar the grant of CENVAT credit for refund purposes, citing relevant High Court decisions. Consequently, the Tribunal found no legal infirmity in the impugned order and upheld the validity of the appellant's refund claims for unutilized input service tax credit. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 06 Jul 2023 07:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439930 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal directing refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that the location of the registered premises does not bar the grant of CENVAT credit for refund purposes, citing relevant High Court decisions. Consequently, the Tribunal found no legal infirmity in the impugned order and upheld the validity of the appellant's refund claims for unutilized input service tax credit. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439930