No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]

By Kalyani B. Nair - On June 15, 2023 2:30 pm - 2 mins read

No Mandate Rule- 5 of CCR- Registration- Condition- Refund of Accumulated Credit- cestat- refund- ccr-taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit Rules, 2004 (CCR) that registration should be condition for refund of accumulated credit.In the appeal M/s. Saipem India Projects Limited, the respondent herein, are holders of Service Tax Registration under…

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