https://www.taxtmi.com/caselaws?id=206143 Non-registration by a service provider not liable to pay service tax was held not to defeat a refund claim for unutilised input service tax credit used in export of services. Registration under the governing rule was treated as a procedural requirement applicable to assessees liable to pay service tax, not as a substantive for refund where the claimant sought only reimbursement of accumulated credit. As the refund period predated registration and the entity was otherwise outside the tax-liability net, non-registration could not be used to deny the refund. The refund order was therefore maintained and the appeal rejected. en-us Fri, 07 Jan 2011 00:00:00 +0530 Fri, 14 Oct 2011 23:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206143 Non-registration by a service provider not liable to pay service tax was held not to defeat a refund claim for unutilised input service tax credit used in export of services. Registration under the governing rule was treated as a procedural requirement applicable to assessees liable to pay service tax, not as a substantive for refund where the claimant sought only reimbursement of accumulated credit. As the refund period predated registration and the entity was otherwise outside the tax-liability net, non-registration could not be used to deny the refund. The refund order was therefore maintained and the appeal rejected. Case-Laws Service Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206143