Rule 5 CENVAT refund for exported services before registration was treated as admissible, following prior precedent.

Refund under Rule 5 of the CENVAT Credit Rules, 2004 was considered admissible for exported services provided before registration was obtained. The Tribunal noted that the issue had already been decided in favour of the assessee in an earlier final order and followed the Karnataka High Court decision in mPortal India Wireless Solutions (P) Ltd. on eligibility for refund despite prior non-registration. On that basis, the refund claim was treated as maintainable and the Revenue's challenge failed.

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Issues: Whether refund under Rule 5 of the CENVAT Credit Rules, 2004 was admissible in respect of exported services provided before registration was taken.

Analysis: The claim for refund related to services exported before the date of registration. The Tribunal noted that the issue had already been decided in favour of the assessee in a prior final order and also relied on the decision of the Karnataka High Court in mPortal India Wireless Solutions (P) Ltd. to hold that the refund was admissible.

Conclusion: The refund claim was held to be maintainable and the Revenue's challenge failed.

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