Case Law Details
Bechtel India Private Limited Vs Commissioner of Service Tax (CESTAT Chandigarh)
CESTAT Chandigarh held that the registration of the premises is not a pre-condition for availment of cenvat credit and thereof consequently the refund.
Facts- The appellant is registered with Service Tax Division for providing services under the category of consulting Engineer’s Service. The appellant filed 12 refund claims for unutilized CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(NT) dated 14.3.2006. The adjudicating authority vide the impugned order sanctioned a refund amount of Rs. 4,73,75,153/- and rejected the amount of Rs. 1,56,34,321/-. Aggrieved by the order of the Deputy Commissioner, the appellant filed appeal before the Ld. Commissioner (Appeals) who vide impugned order has upheld the order of the Deputy Commissioner. Hence, the present appeal.
Conclusion- Held that the Hon’ble High Court after considering the various rules and the Notification No.5/2006-CE(NT) dated 14.3.2006 has come to the conclusion that registration of the premises is not a pre-condition for grant of refund.
Held that the registration of the premises is not a pre-condition for availment of cenvat credit and consequently the refund.
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