https://www.taxtmi.com/caselaws?id=247913 The Tribunal upheld the Commissioner (Appeals) decision, ruling that registration for claiming a refund under CENVAT Credit Rules was not mandatory for units exporting services, particularly when tax liabilities were exempted. The Tribunal emphasized that refund under Rule 5 could not be denied for services received before registration, especially when the department did not contest service receipt, tax payment, or service export. en-us Thu, 26 Sep 2013 00:00:00 +0530 Fri, 24 Feb 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247913 The Tribunal upheld the Commissioner (Appeals) decision, ruling that registration for claiming a refund under CENVAT Credit Rules was not mandatory for units exporting services, particularly when tax liabilities were exempted. The Tribunal emphasized that refund under Rule 5 could not be denied for services received before registration, especially when the department did not contest service receipt, tax payment, or service export. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247913