https://www.taxtmi.com/caselaws?id=261832 Refund of accumulated Cenvat credit under Notification No. 5/2006-C.E. (N.T.) cannot be denied solely because Service Tax registration was not obtained when export services were provided or input services received. The requirement to identify registered premises in the prescribed appendix is procedural and does not expressly make registration a condition precedent where substantive export and credit-accumulation conditions are met. However, refund entitlement requires verification that input services were actually received and used for exported output services. As the record lacked adequate scrutiny of that nexus, the refund claim requires limited factual verification before final determination. en-us Fri, 14 Nov 2014 00:00:00 +0530 Thu, 23 Jul 2015 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261832 Refund of accumulated Cenvat credit under Notification No. 5/2006-C.E. (N.T.) cannot be denied solely because Service Tax registration was not obtained when export services were provided or input services received. The requirement to identify registered premises in the prescribed appendix is procedural and does not expressly make registration a condition precedent where substantive export and credit-accumulation conditions are met. However, refund entitlement requires verification that input services were actually received and used for exported output services. As the record lacked adequate scrutiny of that nexus, the refund claim requires limited factual verification before final determination. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261832