Appellate tribunal grants Cenvat credit for services at unregistered premises & upholds rebate on exported services

The appellate tribunal allowed the appeal, granting the appellant entitlement to claim Cenvat credit for services received at unregistered premises subsequently included in their Centralized Registration-Certificate. The tribunal also upheld the appellant's entitlement to rebate on exported services, setting aside the denial based on registration requirements and directing the Adjudicating Authority to grant the rebate within a specified timeframe.

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Issues:
1. Entitlement to Cenvat credit for services received at unregistered premises subsequently included in Centralized Registration-Certificate.
2. Entitlement to rebate on exported services.

Analysis:
1. The appeal involved the question of whether the appellant, an exporter of services, could claim Cenvat credit for services received at unregistered premises later included in their Centralized Registration-Certificate. The appellant had taken Cenvat credit for services received at a business premises in Bangalore, which was not initially included in their centralized registration certificate. The issue arose due to the transfer of business from another entity. The show cause notice alleged contravention of Rule 10(3) of the Cenvat Credit Rules, 2004, as the credit was utilized for paying service tax on exported services. The appellate tribunal considered the arguments and evidence presented by both parties.

2. The Commissioner (Appeals) had initially rejected the rebate claim of the appellant on the grounds that the premises from where the export invoices were issued were not included in the Centralized Service Tax Registration at the relevant time. The Commissioner found that the Service Tax paid by the appellant using the Cenvat credit was incorrect as the premises were not registered at that time. The appellant argued that registration was not a mandatory requirement, citing a ruling from a Single Member Bench of the Tribunal. The appellant also referred to a High Court judgment that held registration was not a condition precedent for claiming Cenvat credit and rebate. The tribunal found that the issue was settled by the High Court rulings and allowed the appeal, setting aside the denial of Cenvat credit and rebate. The tribunal also noted factual errors in the impugned order and directed the Adjudicating Authority to grant the rebate to the appellant within a specified timeframe.

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