TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 563
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....emsp;Learned Counsel for appellant contended that Assessee was registered with Department on 20-12-2011 but refund was claimed for the period earlier thereto, i.e. April, 2011 to September, 2011, and no refund therefore, could have been claimed when Assessee was not registered. 3. Shri Krishna Agarwal learned counsel appearing for appellant relied on a Madras High Court decision in Commissioner of Central Excise, Coimbatore v. Sutham Nylocots [2014 (306) E.L.T. 255 (Mad.)] wherein refund of duty for the period prior to registration of Assessee was denied. We find that in the present case, Tribunal has followed a judgment of Karnataka High Court in mPortal India Wireless Sollution P. Ltd. v. C.S.T, Bangalore [2012 (27) S.T.R. 134 (Kar)....
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....hat Assessee was required to pay service tax, hence, was obliged to obtain service tax registration. Commissioner (Appeals) held that service provided by Assessee were chargeable to 'Service Tax' under Section 65(105) of Finance Act, 1994 but the same was not liable to pay service tax in terms of Rule 4 of Export of Services Rules, 2005. It also referred and relied on Tribunal's decisions in Commissioner of Service Tax Chennai v. E-Care India Pvt. Ltd. - 2011 (22) S.T.R. 529 and M/s. Sutham Nylocots v. CCE, 2005 (188) E.L.T. 26. It held that in view of Karnataka High Court judgment in mPortal India Wireless Solutions P. Ltd. v. C.S.T Bangalore - 2012 (27) S.T.R. 134 (Kar.), service tax registration was not mandatory for refund of accumulate....
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....exported without payment of service tax. 13. Rules 2 & 3 state that claim for refund would be submitted not once for any quarter in a calendar year and by manufacturer or provider of output service by submitting an application in Form-A. The said rules are quoted as under : "(2) The claims for such refund are submitted not more than once for any quarter in a calendar year Provided that where, - (a) The average export clearances of final products or the output services in value terms is fifty percent or more of the total clearances of final products or output services, as the case may be, in the preceding quarter; or (b) The claim is filed by Export Oriented Unit, the claim for s....
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....artment 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." 17. In Commercial of Central Excise v. Sutham Nylocotes (supra), the decision o....
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....everal conditions stipulated statutorily such as duty paid, nature of inputs, use of duty paid inputs in the manufacture of dutiable finished goods to substantiate their claim for Cenvat credit. Having said so, Madras High Court has further observed in Paragraph 17 that - "First Appellate Authority pointed out that the Assessee had not satisfactorily explained before the original authority or substantiated before the First Appellate Authority that they are entitled to claim for Cenvat credit. This finding of fact recorded by the First Appellate Authority has not been set at naught by Tribunal rather no reasons have been given by Tribunal for permitting the credit to be availed by Assessee." 19. It is in this background, Madras High C....