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September 2016

2016 (43) STR 57(Kar.) Commr. of ST, Bangalore vs. Tavant Technologies India Pvt. Ltd.

By Puloma Dalal, Jayesh Gogri, Mandar Telang; Chartered Accountants
Reading Time 1 mins
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Refund of unutilised CENVAT credit be claimed without even having any service tax registration.

Facts
The respondent was engaged in export of services and is not registered under the Service Tax Law. However a refund claim of unutilised CENVAT credit under Rule 5 of CENVAT Credit Rules, 2004 was filed. In absence of registration, the claim was rejected. Tribunal relied on the decision of M/s. mPortal India Wireless Solutions Private Limited 2011 (16) taxmann.com 353 (Kar) of Hon’ble Karnataka High Court and held that there is no such precondition under the CENVAT Credit Rules for the assessee to take any registration. Also, one to one co-relation with respect to the input services used for providing output services was established and accordingly refund was allowed. Being aggrieved by the decision of the Tribunal, department has filed an appeal.

Held

The High Court dismissed the appeal due to absence of substantial question of law.

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