Court :
CESTAT, Mumbai
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Mumbai ("CESTAT") in the matter of M/s Blue River Capital India Advisory Services LLP v. Commissioner of CGST & Central Excise, Mumbai East [Final Order No. A/87046-87047/2021 dated November 03, 2021], held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest.
Citation :
Final Order No. A/87046-87047/2021 dated November 03, 2021
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