2016 (12) TMI 856

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....ppellant herein is provider of output services which have been exported during the period October, 2008 to March, 2009. Appellant filed a refund claim of the CENVAT credit availed on input services, which are used for providing such exported output services. The said refund claim was rejected by the lower authorities only on the ground that during the period in question appellant was not registered with the department. 4. There is no dispute that during the relevant period in question, appellant had exported the services and also no dispute as to the input services which are utilised for such export of services; that the input services were tax paid and appellant is eligible to avail CENVAT credit. On the face of such factual position, w....

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.... export of software which is not a taxable service during the claim period as per the Finance Act, 1994. For the aforesaid reasons the refund of Cenvat credit was not allowed. Further, it was held the claim up to September, 2006 is time barred. Aggrieved by the said order, the assessee preferred an appeal by the Commissioner of Central Excise, who upheld the said order. The assessee preferred an appeal to the Tribunal. The Tribunal held that the assessee was entitled to take credit of service tax paid on input service even though the export of software is not a taxable service. It also held that the limitation under Section 11B does not apply for refund of accumulated Cenvat credit. However, it declined to grant any relief on the ground tha....

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....registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. 8. That does not mean that the assessee is entitled ....