Appellate Tribunal allows refund of service tax credit for export, rejects Department's appeal

The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents, allowing their claim for a refund of unutilized service tax credit for export of services. The Tribunal upheld the lower appellate authority's decision, emphasizing that registration is not a prerequisite for enforcing a demand or granting a refund. Consequently, the Department's appeals were dismissed.

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The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents who claimed refund of unutilized credit of service tax for export of services. The lower appellate authority set aside the original authority's rejection, stating that registration is not a requirement for enforcing a demand or allowing a refund. The Tribunal found the reasoning sound and rejected the Department's appeals.

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