Availment of Cenvat Credit and refund thereof doesn’t require registration of premises

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 sanction...