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2019 (2) TMI 875 - AT - Service TaxRefund of CENVAT Credit - duty paying documents - invoices which are issued in the name of the premises other then the registered premises of the Appellant - Held that:- In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitle to the benefit of refund, both the authorities below have committed an error in rejecting the claim for refund on the ground which is not existence in law. There is no doubt that it is a beneficial provision and it is settled legal principle that any beneficial provision should be interpreted liberally. There is no dispute that lapse is there on the part of the Appellant but it is merely procedural lapse and due to that substantive benefit of Cenvat Credit cannot be denied to the Appellant - Rule 14 of the Cenvat Credit Rules, 2004 provides for recovery of Cenvat credit wrongly taken. The Appellant is entitle for input credit, therefore the said Rule 14 is not applicable on the facts of the case. Appeal allowed - decided in favor of appellant.
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