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2015 (2) TMI 467 - AT - Central ExciseRefund of the input service tax credit on export of goods - Notification No. 5/2006-CE(NT) dt. 14.3.2006 - whether the input service tax credit which gets accumulated is refundable under NotificationNo. 5/2006 - Held that:- From the amendment of notification issue under rule 5 of the CENVAT Credit Rules, 2004, is apparent that the scope of the admissibility of input services used in providing export services has been broadened to include of input services used for providing output services. On going through the list of 21 services, we find no reason to come to any sort of conclusion that these input services are not used in providing the services exported by the respondent. Further, on referring to the definition of input services we also find that input services used in relation to business are covered in the definition. Even, all input services used for modernization, renovation or repair to the office premises are also covered. We note that Revenue's appeal raises a doubt whether the services have actually been used for providing taxable output services. We find no finding of this point in the adjudication order or in the appellate order. This is totally a new ground. There being no doubt expressed whatsoever either in the show cause notice or in the adjudication order, we do not find this point of appeal as relevant at this stage. Non Registration - Held that:- Respondents have rightly relied on Rule 4 of the Service Tax Rule under which registration is deemed to be granted within seven days of the application for registration. - 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. - Decided against Revenue.
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