https://www.taxtmi.com/caselaws?id=215102 Refund of accumulated credit under Rule 5 for exported services cannot be denied merely because the claim relates to a period before service tax registration, where export activity and input-service credit entitlement are otherwise verifiable from the assessee's records. The decision recognises that pre-registration status alone is not a valid ground to reject refund eligibility. However, the refund amount still requires examination against the supporting documents before any sanction is granted, so consequential relief remains subject to verification of the quantum. en-us Fri, 23 Dec 2011 00:00:00 +0530 Wed, 13 Nov 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215102 Refund of accumulated credit under Rule 5 for exported services cannot be denied merely because the claim relates to a period before service tax registration, where export activity and input-service credit entitlement are otherwise verifiable from the assessee's records. The decision recognises that pre-registration status alone is not a valid ground to reject refund eligibility. However, the refund amount still requires examination against the supporting documents before any sanction is granted, so consequential relief remains subject to verification of the quantum. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215102