2018 (1) TMI 217

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.... the appellant and Sri Nishant Mishra and Sri Atul Gupta, learned counsels for the respondent. The appeal of the Service Tax Commissionerate is directed against the order of the Customs, Excise & Services Tax Appellate Tribunal (CESTAT) dated 29-4-2015. The CESTAT by the impugned order has allowed the refund on the Cenvat credit to the respondent under Rule 5 of the Cenvat Credit Rules, 2004....

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....he party should be a registered provider. In another case of Commissioner of Service Tax, Noida v. Atrenta India Pvt. Ltd. - 2017 (48) S.T.R. 361 (All.) a similar controversy was decided by this Court and it was held that the Cenvat Credit Rules, 2004 do not stipulate the registration as condition precedent for eligibility to claim refund. Admittedly, in the case at hand, respondent was duly....