Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
Facts:
The respondents claimed refund of unutilised credit of service tax in relation to export of services on the basis of Rule 5 of the CENVAT Credit Rules, 2004 as laid out in the Notification No. 23/2004. The claim was rejected on the following grounds:
The respondent took registration later on;
The refund claim pertained to the period prior to the date of registration.
The lower Appellate Authority set aside the order of the original authority on the ground that registration is merely required for the purpose of maintenance of accounts and that non-registration cannot be the ground for enforcing a demand or denying a refund.
Held:
The Tribunal held that the relevant rules required only those assessees to take registration who are required to pay service tax. The respondents were not liable to pay service tax and hence, the order passed by the Appellate Authority did not require interference.
