Claiming of Cenvat Credit before registration

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

We note that the Hon'ble Karnataka High Court ,in the Case Law, mPortal India Wireless Solutions (P) Ltd. Vs. CST-= 2011 (9) TMI 450 - KARNATAKA HIGH COURT = 2012 (27) STR 134 (Kar.), has discussed an identical issue and it was decided that Service Tax Registration is not mandatory for refund of accumulated Cenvat Credit of service tax paid on input services used for export of services.

I already posted a query (Issue ID :108969) to which i got clarifications stating that refund can only be claimed for registered premises and Centralized Registration is required for availing the Cenvat credit for the Head Office and for its branches.

With reference to the above Judgement, why do we have to get our branches registered for the sake of refund while we are 100% service exporter and are not liable for service tax at all?

AI Summary

Debate Sparks Over Need for Service Tax Registration to Claim Cenvat Credit Refund for Exported Services Under Legal Provisions. A discussion was initiated regarding the necessity of service tax registration for claiming a refund of accumulated Cenvat Credit on input services used for exporting services. A participant referenced a Karnataka High Court decision stating that registration is not mandatory for such refunds. However, another participant argued that exported services are not exempt from service tax, and service providers must register unless they fall under specific exemptions. They emphasized that legal provisions require registration, and judicial bodies cannot alter these requirements but can only interpret them. The debate highlights differing interpretations of service tax regulations for exporters.