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2017 (1) TMI 1320 - AT - Service TaxRefund claim - export of services - rejection on the ground that registration certificate was issued on 21.6.2010 to the appellant, whereas all the input services were availed prior to registration - time limitation as per Section 11B of Central Excise Act - Held that: - While, it is a fact that number of appellate forums have taken a view that cenvat credit in respect of services and inputs/capital goods availed even before registration is very much eligible to the assesseee a contrary view has been taken by the Hon’ble High Court of Madras, which is jurisdictional High Court for this Tribunal, in the case of CCE Coimbatore Vs Sutham Nylocots [2014 (11) TMI 496 - MADRAS HIGH COURT], where it was held that Even though the assessee claimed exemption on the ground that they had subsequently registered with the Department, as regards the liability as found in the order of adjudication as well as in the order of the Tribunal, we do not find any justifiable ground to accept the plea of the assessee based on the exemption Notification alone that the registration being not a mandatory one, the assessee would be entitled to the benefit of Modvat credit. Refund allowed - appeal allowed - decided in favor of appellant.
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