2017 (10) TMI 1123

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....uded in their Centralized Registration-Certificate and further whether they are entitled to rebate on the services exported. 2. As per the show cause notice dated 03/06/2011 appellant took Cenvat credit of about Rs. 1,06,09,205/- with respect to business premises, pursuant to transfer of business by M/s NF Wirless (P) Ltd. to them. The said Cenvat credit by transfer appeared to be in contravention of Rule 10(3) of the Cenvat Credit Rules, 2004. It was further observed that the Cenvat credit, so transferred, appears to have been utilised for payment of service tax on export of services by the appellant. It was further noticed that export invoices for services provided by them, have been issued from their premises situated at Ferns Icon Le....

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....e said notification presupposes this requirement because in STR-1 form of rebate claim, annexed to the said notification, Registration No. is required to be mentioned by the claimant of the rebate. Presuming that the appellants did not have the transfer of Cenvat credit as had by them, the other option that would have been available to the appellants for discharging the Service Tax liability on the export invoices was to deposit the Service Tax through GAR-7, which could not have been possible without the Service Tax Registration No. Therefore, the requirement of registration is not a procedural one as contended by the appellants. This aspect does not afford me any ground for disagreement with the adjudicating authority on this count." A....