Service tax registration not required for refund of accumulated CENVAT credit on exported services.

Service tax registration is not a condition precedent for claiming refund of accumulated CENVAT credit on input services used for export of services under Rule 5 of the CENVAT Credit Rules, 2004 and Notification No. 27/2012-C.E. (N.T.). Where services have been exported and credit has accumulated, refund cannot be denied merely because registration was absent for the relevant period, as no statutory restriction made registration mandatory for that purpose. The rejection of the refund on that ground was therefore unjustified.

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Issues: Whether service tax registration is mandatory for claiming refund of accumulated CENVAT credit on input services used for export of services.

Analysis: The refund claims arose under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-C.E. (N.T.) dated 18/06/2012. The denial rested on the absence of registration for the relevant period. The Tribunal followed the settled position that the CENVAT Credit Rules do not prescribe registration as a condition precedent for refund when the assessee has exported services and accumulated credit on input services. In the absence of any statutory restriction making registration mandatory, the refund could not be rejected on that ground.

Conclusion: Service tax registration is not mandatory for refund of accumulated CENVAT credit in respect of exported services, and the rejection of refund was unjustified.

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