https://www.taxtmi.com/caselaws?id=311686 The HC dismissed three appeals filed by the Central Excise against a CESTAT order allowing CENVAT Credit for services used in unregistered premises and the refund thereof. The Court upheld the CESTAT's decision, referencing a precedent where denying a refund due to non-registration of premises was deemed unjustified. Rule 3 of the CENVAT Credit Rules, 2004, does not require services to be received at a registered premises. The Court found the Department's additional grounds untenable and dismissed the appeals, aligning with a prior dismissal of a related appeal. en-us Mon, 17 Jul 2017 00:00:00 +0530 Mon, 08 Jan 2024 20:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311686 The HC dismissed three appeals filed by the Central Excise against a CESTAT order allowing CENVAT Credit for services used in unregistered premises and the refund thereof. The Court upheld the CESTAT's decision, referencing a precedent where denying a refund due to non-registration of premises was deemed unjustified. Rule 3 of the CENVAT Credit Rules, 2004, does not require services to be received at a registered premises. The Court found the Department's additional grounds untenable and dismissed the appeals, aligning with a prior dismissal of a related appeal. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311686