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2015 (11) TMI 1178 - AT - Service TaxDenial of refund of CENVAT Credit - Unutilized CENVAT Credit - Export of service - Held that:- So far as the ineligible Cenvat credit is concerned, as recorded by learned Commissioner (Appeals), the appellant has no material to suggest reversing that part of the order. So far as service tax paid prior to registration is concerned, law is well settled by Hon'ble Karnataka High Court and similar ratio followed by Tribunal in E-Care India Pvt. Ltd . (2011 (1) TMI 654 - CESTAT, CHENNAI).The appellant is entitled to the Cenvat credit of the service tax paid prior to registration on the ground that the registration being prescribed only for the purpose of maintenance of accounts and for following procedure of law, it cannot be said that registration is mandatory to grant refund. Accordingly, only to the extent of refund claim pertaining to the service tax paid prior to registration is to be allowed - Decided partly in favour of assessee.
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