Cenvat refund cannot be denied for mere non registration of premises

HC Held that  the absence of a statutory provision, prescribing that,  registration of the premises was mandatory for availing input service tax credit, the Assessee could not be denied refund of unutilized cenvat credit on input services. 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...