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 ho

Please become a Premium member. If you are already a Premium member, login here to access the full content.