Cenvat refund cannot be denied for mere non registration of premises

Full Text of the High Court Judgment / Order is as follows:-

1.This is an appeal preferred by the Revenue against the judgment and order dated 05.07.2016 passed by the Customs,  Excise and Service Tax Appellate Tribunal (in short, the ‘Tribunal’).1.1.The Revenue has referred following questions of law for our consideration:

“1. Whether the decision of CESTAT i.e. Respondent No.1 in allowing refund of Cenvat credit even without registration is correct?

2. Whether CESTAT i.e. Respondent No.1 is correct in not considering the safe guards, conditions and limitations as stipulated in the Appendix to Notification No.05/2006- CE (NT) dated 14.03.2006?

3. Whether CESTAT i.e. Respondent No.1 is correct in applying the ratio of the judgment of the Hon’ble Karnataka High Court in the case of M/s. mPortal Wireless Solutions Private Limited when the said judgment was not accepted on merits but due to low revenue effect?”

2.In order to adjudicate upon the appeal, the following brief facts are required to be noticed:

2.1.The respondent, hereafter referred to as the Assessee, is in the business of providing IT and Business Support Services.

2.2.The Assessee, admittedly, is registered with the Department, and accordingly, registration was accorded to it, in the first instance, on 23.01.2009, which was later on, amended, on 11.07.2013.