Case Law Details
Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, there is no provision in Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the committed a serious error in rejecting the claim for refund on the ground which is not existence in law.
Extract of the Judgment
This is a central excise appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal dated 04.11.2015. The department by way of this appeal raised two following questions of law:-
i. Whether the Hon’ble CESTAT was correct in allowing the refund and CENVAT credit of the services used at unregistered premises?
ii. Whether the Hon’ble CESTAT was correct in allowing the refund and CENVAT credit of the services, namely, carpet dry cleaning, home plant service, interior decoration services, renting on car parking, company secretary services, supply of meal vouchers, travel insurance services and on the strength of invoices (involving CENVAT credit of Rs. 16,579/-). Addressed to Guest House and other residential premises?
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