CENVAT Credit Permissible Even Without Registration Under Rule 5

Commissioner of Service Tax Vs Aricent Technologies (Holdings) Limited (CESTAT Chennai) In a recent judgment passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai, it was ruled that CENVAT credit is allowable even if the premises from which the service is exported are not registered under Rule 5 of the CENVAT Credit Rules, 2004. This case, Commissioner of Service Tax Vs Aricent Technologies (Holdings) Limited, sets a precedent for future tax and legal proceedings in this context. The Aricent Technologies case centered around the company’s request for a refund...