2017 (2) TMI 1047

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....appeals are being disposed of by this common order. 2.  Briefly the facts of the case are that the assessee is registered with the service tax department for providing taxable services under the category of Information Technology Software Services (ITSS). The assessee filed these five refund claims as shown in the table below under the Notification No.5/2006-CE dated 14.3.2006 read with Rule 5 of CENVAT Credit Rules (CCR), 2004 claiming the refund of CENVAT credit availed on the service tax on the input services which are used by them for the services exported by them. Sl. No. OIO No./Dt. Refund Claim Claim Period 1. 234/2011 dt.27.4.2011 Rs.5,08,061/- 01/2009 - 03/2009 2. 233/2011 dt.27.4.2011 Rs.1,....

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....put services and the Commissioner (A) further gave an opportunity to the appellant to prove the relevance of unutilized registered premises to their export activity and for lower adjudicating authority to consider the same while processing the claim in remand and allowed the appeal to that extent. Aggrieved by the said order, the Revenue has filed the present appeals. 3.  Heard learned AR and none appeared on behalf of the assessee. 4.  The learned AR submitted that as per Section 69 of the Finance Act which requires every person who is liable to pay service tax to seek registration under the service tax provisions and to pay the service tax accordingly. He further submitted that for paying the service tax, a service tax reg....

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....t any provision in n the Cenvat Credit Rule 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". In the same judgment the Hon'ble High Court also held that while there is no requirement for claiming input service credit only after registration, this does not automatically imply that the appellant (in this case. M/ s mPortal) would be eligible for the refund of the unutilized input credit. The appellant would be entitled to the refund of the unu....