Case Law Details
Commissioner of GST & Central Excise Vs M/s. Pay Pal India Pvt. Ltd. (Madras High Court)
The issue under consideration is whether denial of a refund of Cenvat credit for mere non-registration of Premises is justified in law?
High Court states that, the relevant rules, notifications and earlier judgments of the Coordinate Bench having been considered while allowing the appeal filed by the Assessee, the learned Tribunal held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department. It is brought to our notice that the Assessee had applied for such registration and the same was granted by the Department on 1.6.2009 and the present controversy pertains to the period prior to 01.06.2009, the date of grant of registration. HC do not find any question of law to be arising in the present appeal filed by the Revenue. Hence the appeal is dismissed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respective residences.
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