2014 (5) TMI 216

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.... Consultant JUDGEMENT 1. The respondent is providing information technology service. During the period April 09 to March 10 they took Cenvat credit of service tax paid on input services used for providing such services. They claimed refund of credit taken by them during the period April 09 to March 10 as per provisions of Rule 5 of Cenvat Credit Rules, 2004. The adjudicating authority reject....

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....t, the appropriate rule under which registration is required was not pointed out and both sides were searching for appropriate provisions in Cenvat Credit Rules, 2004. The appropriate provision prescribing registration is under Rule 4 of Service Tax Rules, 1994 and as per this rule any person liable to pay service tax has to take registration. Just because an exporter is not required to pay servic....

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....tration under Rule 4 of Service Tax Rules, 1994 and this has resulted in delay in obtaining the actual registration. There was no conscious delay on their part in following the procedure prescribed under the law. 4. Considered the submission on both sides. Primafacie, this is a case where Revenue wants to deny refund of input taxes for services exported relying for non compliance with procedura....