TaxTMI 
TaxTMI 
2015 (11) TMI 237
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.... 14-3-2006. The appellants claimed that they had used input services for export of output services from 16-5-2008 to June, 2008. 2. The refund claim has been rejected on the ground that during the period when the credit of service tax paid on input services was taken, the appellant was not registered. The Commissioner (Appeals) in her order has also observed that export should have taken place from the registered premises of the appellant and in this case, the export of service had taken place when the assessee was not registered. 3. The learned CA on behalf of the appellant submits that the issue is no longer res integra and is covered by the decision of the Hon'ble High Court of Karnataka in the case of mPortal India Wirel....
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.... for better appreciation. These are available in Para 3 of the Notification. "3. The manufacturer or provider of output service, as the case may be, submits an application in Form A annexed to this notification to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction,- * The factory from which the final products are exported is situated, along with the Shipping Bill or Bill of Export, duly certified by the officer of customs to the effect that goods have in fact been exported; or * The registered premises of the service provider from which output services are e....
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....envat credit can be taken even before registration, the question arises by inserting a condition in the Notification, the credit which was admissible and available to an assessee and if it could not be utilized he becomes entitled to refund, can the refund be rejected on the ground that he was not registered at the time of exporting the service. In such a situation, the Notification would be going beyond the provisions of the Rules. Notification No. 5/2006 has been issued in exercise of the powers conferred by Rule 5 of Cenvat Credit Rules, 2004. That being the situation Notification cannot introduce a condition which is beyond the provisions of the Rule also. At this juncture, learned AR submits that the Notification is not beyond the prov....
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....m, in my opinion, that would be enough. The premises continues to be same and therefore even if the premises is registered subsequently, that would be sufficient. This is another view that is possible. From the discussion above, it is quite clear that the only conclusion that may be reached is that an assessee need not have been registered to claim refund if during the time when he took the credit or when he exported, he had not taken registration. As regards the decision of the Hon'ble Supreme Court, since I have taken a view that there is no such condition in the Notification requiring the assessee to compulsorily register before making a claim, the decision of the Hon'ble Supreme Court would not be applicable to the facts of this case....