https://www.taxtmi.com/caselaws?id=443033 CESTAT Chandigarh - AT allowed the appeal and set aside the order denying refund of unutilised CENVAT credit. The Tribunal held registration of the specific premises is not a precondition for refund; the contested services qualified as input services under Rule 2(l) CCR, 2004; missing address on some invoices and reliance on photocopies/originals did not justify denial; and services benefiting foreign affiliates met the export-of-service conditions under Rule 3 and Circular No.111/2009-ST. The refund claim was therefore upheld. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 09 Oct 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443033 CESTAT Chandigarh - AT allowed the appeal and set aside the order denying refund of unutilised CENVAT credit. The Tribunal held registration of the specific premises is not a precondition for refund; the contested services qualified as input services under Rule 2(l) CCR, 2004; missing address on some invoices and reliance on photocopies/originals did not justify denial; and services benefiting foreign affiliates met the export-of-service conditions under Rule 3 and Circular No.111/2009-ST. The refund claim was therefore upheld. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443033