𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗗𝗲𝗻𝗶𝗮𝗹 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗥𝗲𝘃𝗲𝗿𝘀𝗮𝗹 📢 The Tribunal held: "Cenvat credit cannot be denied solely because premises are unregistered, nor should credit be reversed again simply because cash refund was not sanctioned."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Scope International (P) Ltd. 𝗜𝘀𝘀𝘂𝗲: Should the respondent reverse the credit due to denial of cash refund, and can credit be denied due to unregistered premises?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The respondent, exporting IT services without tax, claimed refunds for unutilized Cenvat credit. Part of the refund claim was denied, with the original authority directing them to reverse the credit.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that since the respondent had already debited the credit when filing the refund, an additional reversal was unnecessary. The Commissioner (Appeals) permitted re-credit for the denied refund amount. The department's appeal, citing premises registration and input-output nexus, lacked merit. The appeal was dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Commissioner of GST & Central Excise vs. M/s. Scope International (P) Ltd. 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗼𝘀. 40590-40593 OF 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 October 2023 📜 This ruling clarifies that Cenvat credit reversal isn’t warranted solely due to unapproved cash refunds and that premises registration is not grounds for credit denial.