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Issues: (i) Whether refund of unutilized Cenvat credit could be denied on the ground that the assessee was not registered with the service tax department when the credit was taken; (ii) Whether refund could be denied on the ground that some of the services on which credit was availed were not input services.
Issue (i): Whether refund of unutilized Cenvat credit could be denied on the ground that the assessee was not registered with the service tax department when the credit was taken.
Analysis: The settled position applied was that taking registration after availing credit does not, by itself, justify denial of Cenvat credit when the credit has otherwise been validly taken.
Conclusion: The issue was decided in favour of the assessee.
Issue (ii): Whether refund could be denied on the ground that some of the services on which credit was availed were not input services.
Analysis: The settled position applied was that where availment of credit was not disputed at the relevant stage, the same objection could not be raised at the refund stage to deny the claim.
Conclusion: The issue was decided in favour of the assessee.
Final Conclusion: The denial of refund was set aside and the refund claim was held to be admissible, with consequential relief.
Ratio Decidendi: Registration obtained after availing Cenvat credit cannot, by itself, be a ground to deny refund, and objections to the nature of input services cannot be newly raised at the refund stage when credit availed has not been disputed earlier.
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