https://www.taxtmi.com/caselaws?id=775987 The CESTAT Ahmedabad held that CENVAT credit is admissible even if registration under Central Excise or Service Tax was not obtained at the time of manufacture, allowing credit to be claimed subsequently upon payment of duty with proper documentation. Refund of input duty/service tax is also allowed when goods exported are exempt and exported without bond or LUT, as execution of bond is a procedural formality and its absence does not bar refund claims. The Tribunal set aside the denial of refund on grounds of non-registration and exemption status of goods, directing remand to the Adjudicating Authority solely for document verification. The appeal was allowed by way of remand. en-us Thu, 31 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775987 The CESTAT Ahmedabad held that CENVAT credit is admissible even if registration under Central Excise or Service Tax was not obtained at the time of manufacture, allowing credit to be claimed subsequently upon payment of duty with proper documentation. Refund of input duty/service tax is also allowed when goods exported are exempt and exported without bond or LUT, as execution of bond is a procedural formality and its absence does not bar refund claims. The Tribunal set aside the denial of refund on grounds of non-registration and exemption status of goods, directing remand to the Adjudicating Authority solely for document verification. The appeal was allowed by way of remand. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775987