2011 (9) TMI 450 - HC - Service Tax

Refund of Cenavt - 100% Export Oriented Unit - Service Tax Registration Certificate not submitted - Period of limitation - Held That:- The assessee is entitled to the refund of the Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under section 11B does not apply for refund of accumulated cenvat credit. Therefore, bar of limitation cannot be a ground to refuse cenvat credit to the assessee.

Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied - Assessee to produce the invoice, bills, receipts to substantiate their claim.