𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 📢 The Tribunal held: "Registration of premises is not a pre-condition for refund of unutilized CENVAT credit, and rejection of refund on the grounds of incomplete invoices or lack of nexus is unjustified."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Bechtel India Private Limited 𝗜𝘀𝘀𝘂𝗲: Was the appellant justified in claiming refunds for unutilized CENVAT credit? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided consulting engineering services, filed refund claims for unutilized CENVAT credit.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that refund cannot be denied due to unregistered premises. Input services qualify under Rule 2(l) of CCR, 2004, and minor invoice errors, verified by suppliers, are not valid grounds for rejection. Services to foreign affiliates met export criteria. The appeal was allowed, overturning refund denial.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Bechtel India Private Limited vs. Commissioner of Service Tax, Delhi 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 1451 Of 2011 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 13 September 2023 📜 This ruling clarifies that minor procedural issues, such as address discrepancies, should not obstruct legitimate refund claims.