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2017 (10) TMI 1123 - AT - Service TaxCENVAT credit - rebate - whether the appellant, an exporter of services is entitled to Cenvat credit for the services received at their unregistered premises which was subsequently included in their Centralized Registration-Certificate and further whether they are entitled to rebate on the services exported? Held that: - In the case of Atrenta India Pvt. Ltd. [2017 (4) TMI 563 - ALLAHABAD HIGH COURT] held that the provisions of Cenvat Credit Rules do not stipulate registration as a condition precedent for eligibility to claim Cenvat credit and refund/rebate thereof. The Hon'ble High Court also observed that where refund is otherwise admissible, interpretation to deny refund of the rebate to party, by Department cannot be legally sustainable. Appeal allowed - decided in favor of appellant.
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