https://www.taxtmi.com/caselaws?id=458133 Refund of unutilized Cenvat credit cannot be denied merely because registration with the service tax department was obtained after the credit was taken, where the credit was otherwise validly availed. A further objection that certain services were not input services also cannot be raised for the first time at the refund stage when the availment of credit was not disputed earlier. On that basis, the refund denial was set aside and the claim was held admissible with consequential relief. en-us Tue, 06 Apr 2021 00:00:00 +0530 Wed, 09 Oct 2024 20:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458133 Refund of unutilized Cenvat credit cannot be denied merely because registration with the service tax department was obtained after the credit was taken, where the credit was otherwise validly availed. A further objection that certain services were not input services also cannot be raised for the first time at the refund stage when the availment of credit was not disputed earlier. On that basis, the refund denial was set aside and the claim was held admissible with consequential relief. Case-Laws Service Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458133