2014 (5) TMI 840

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.... Karthikeyan, Advocate ORDER Per Mathew John; The respondent is a unit which provided Business Processing Outsourcing Service. Their entire services were exported. They took registration as contemplated under Rule 4 of Service Tax Rules, 1994 in December 2008 and claimed refund under Rule 5 of CENVAT Credit Rules, 2004 of input services which they received during the period April 2008 to Septe....

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....triction that refund can be granted only if input services were received after registration. He also pointed out that there is a decision of the Tribunal in the case of Textech International (P) Ltd. Vs. Commissioner of Service Tax, Chennai  2011 (21) STR 289 in favour of assessee. In the said decision, the argument adopted was that since the assessee was exporting their entire output service....

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....ts that the observation of the Karnataka High Court is that there is nothing in CENVAT Credit Rules prescribing that registration should be taken for claiming refund under Rule 5 of the CENVAT Credit Rules which position is correct because no such rule can be shown. He further submits that there is no doubt that the input services were utilized for exporting service and therefore refund should be ....