No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit

Commissioner of Service Tax Vs Saipem India Projects Limited (CESTAT Chennai) Conclusion: Whether it be registration or centralized registration, when there was no mandatory provision in the Rules regarding registration, the Cenvat Credit could not be denied, the three authorities committed a serious error in rejecting the claim for refund on the ground which was not existence in law. Held: M/s. Saipem India Projects Limited, the respondent herein, were holders of Service Tax Registration under the category of Consulting Engineer Service, Commercial Training and Coaching, Business Support Serv...