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2022 (2) TMI 855 - HC - Central ExciseRefund of unutilized CENVAT credit of service tax - input service claimed to have been used by them during the period in question viz., August 2008 to September 2008, October 2008 to December 2008 and January 2009 to march 2009 - claim rejected on the ground that respondent was not registered - HELD THAT:- Admittedly, in the instant case there is no dispute that the respondent fulfilled the condition as set out in Rule 5 of CENVAT Credit Rules, 2004. However, the benefit of refund has been denied to the respondent on the ground that its not registered. Para 3 of the Notification No.5/06 dated 14.03.2006 does not contain any requirement with regard to registration with the department as a condition precedent for claiming CENVAT Credit Rules, 2004. Even assuming that it is so, such an eligibility condition in the absence of any sanction by the Rules cannot be prescribed by way of notification. The question of law involved in this appeal is squarely covered in MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was held that Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied. No substantial questions of law arise for our consideration in this appeal - Appeal dismissed - decided against Revenue.
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