https://www.taxtmi.com/caselaws?id=340911 Service tax registration is not a condition precedent for claiming refund of accumulated CENVAT credit on input services used for export of services under Rule 5 of the CENVAT Credit Rules, 2004 and Notification No. 27/2012-C.E. (N.T.). Where services have been exported and credit has accumulated, refund cannot be denied merely because registration was absent for the relevant period, as no statutory restriction made registration mandatory for that purpose. The rejection of the refund on that ground was therefore unjustified. en-us Mon, 13 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340911 Service tax registration is not a condition precedent for claiming refund of accumulated CENVAT credit on input services used for export of services under Rule 5 of the CENVAT Credit Rules, 2004 and Notification No. 27/2012-C.E. (N.T.). Where services have been exported and credit has accumulated, refund cannot be denied merely because registration was absent for the relevant period, as no statutory restriction made registration mandatory for that purpose. The rejection of the refund on that ground was therefore unjustified. Case-Laws Service Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340911