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2017 (10) TMI 1332 - CESTAT CHENNAIRefund of unutilized CENVAT Credit - denial on the ground of non-registration of premises - Held that:- Reliance placed in the case of Scioinspire Consulting Services (India) Pvt. Ltd. [2017 (4) TMI 943 - MADRAS HIGH COURT] wherein the Hon ble High Court has held that there is no bar on availing the credit for the services provided prior to registration. Remand of matter - Held that:- The original authority has disallowed the disputed input credit only on the grounds that it pertains to the period prior to date of registration and not on merits. This decision was not appealed against by the department to the Commissioner (Appeals) and hence they cannot make this as a ground for remand, before this forum, at this stage. Appeal dismissed - decided against Revenue.
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