TMI Blog2020 (7) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... OLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was 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 entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund, on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHOUDHARY : Heard both sides and perused the appeal records. 2. I find that that the Adjudicating Authority has rejected the refund claim of the appellant assessee on two grounds that:- (i) though the bills have been raised subsequent to 31/03/2014 but the services were rendered for the financial year 2012-13 and 2013-14 and during that period the assessee was not registered with the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at was before the Hon ble High Court for consideration was whether the authorities were justified in refusing to grant Cenvat Credit to which the assessee was legally entitled to on the ground that they were not registered with the Department. The Hon ble High Court has held as under:- 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant mentions that this is an inadvertent error and for this the appellant assessee should not be deprived of their legitimate claim. 5. The Ld. DR justifies the impugned order. 6. By respectfully following this judicial precedents, the first issue is answered in favour of the appellant holding that even though they were not registered prior to 13/05/2013, they are eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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