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Commissioner of Central Excise (Appeals) , Chennai Versus M/s Client Network Services India Pvt Ltd

Eligibility for refund of accumulated CENVAT credit - Rule 5 of the CENVAT Credit Rules, 2004 prior to their registration - Whether in absence of any condition in CENVAT Credit Rules, 2004 to the effect that registration under law is mandatory, credi .....

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ted prior to registration. Therefore, respondents are not eligible for refund of accumulated Cenvat credit. - Decided in favour of department - ST/41556/2013 & ST/CO/41896/2013 - FINAL ORDER No. 41684/2015 - Dated:- 29-10-2015 - D N Panda, Member (J) .....

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herwise admissible as per law. It is also their contention that When the respondent was not registered the under law, that does not entitle the respondent to the accumulated credit, if any, which was not known to the department for set off or refund .....

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by law, the assessees is entitled to the refund of the CENVAT credit accumulated prior to registration. He relies on the decision of Hon'ble High Court of Karnataka mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Banga .....

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als) in para 5 is "whether the appellant is eligible for refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 prior to their registration". That authority allowed the appeal following the ratio laid down in the .....

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ion precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribe .....

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