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2023 (6) TMI 544 - AT - Service TaxRefund of accumulated input credit - ineligibility of refund prior to registration - ineligible input services - Proportionate credit was arrived by restricting the formula to the period after registration - HELD THAT:- The learned lower appellate authority has relied upon the decision in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] on the issue of allowing accumulated CENVAT Credit for refund prior to registration held that 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 - Thus, Whether it be registration or centralized registration, when there is no mandatory provision in the Rules regarding registration, the CENVAT Credit cannot be denied. The case-law relied upon by the learned Authorized Representative for the Revenue in COMMISSIONER OF CENTRAL EXCISE, COIMBATORE VERSUS SUTHAM NYLOCOTS [2014 (11) TMI 496 - MADRAS HIGH COURT] is distinguishable on facts as the decision was rendered prior to the coming into effect of the CENVAT Credit Rules, 2004 and our view is also supported by the decisions of the Hon’ble Madras High Court in the cases of THE COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI VERSUS BNP PARIBAS SUNDARAM GLOBAL SECURITIES OPERATIONS PVT LTD. [2018 (6) TMI 676 - MADRAS HIGH COURT] and Commissioner of G.S.T. and Central Excise, Chennai v. Pay Pal India Pvt. Ltd. [2020 (7) TMI 321 - MADRAS HIGH COURT] relied upon by the learned Advocate for the respondent, wherein it has been held that Rule 5 of the CENVAT Credit Rules, 2004 has not mandated registration as a condition for refund of accumulated credit. Disallowance of credit on Authorized Service Station, CHA Service, Advertising Service and Real Estate Agent Service - HELD THAT:- Disallowing the credit on the aforesaid services is not sustainable as the definition of ‘input service’ is inclusive and as long as it is used in or in relation to the business, the assessee is eligible for taking the credit. The Hon’ble Apex Court in the decision rendered in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD.[2010 (10) TMI 13 - BOMBAY HIGH COURT] has held all services used in relation to the business of manufacturing the final product are covered under the definition of ‘input service’ and in the present case, the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed by the Tribunal. Appeal of Revenue dismissed.
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