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2010 (4) TMI 259 - AT - Service TaxCenvat Credit - Input Service Distributor - Refund of Cenvat Credit - Violation of Rule 7 - under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification no. 5/2006-CE(NT) - Export - Department rejected the refund claim on the ground that the appellants were not registered for service tax purposes with the Cuddapah Division and that they had not produced any Centralised Service Tax registration; that they had failed to produce any record/register in support of their accumulation of credit. - appellant contended that as far as the Appellant is concerned they do not have any other unit other than this EOU and in this unit also they do not have a sale/clearance to DTA. It is his submission that the reasons for accumulation of cenvat credit was because of the above two factors. - Held that: - the provisions of Rule 7 can be brought into play only if the appellant wishes to get registered himself as input service credit distributor. If the appellant is not inclined to do so and if he does not have any more than one manufacturing unit, then there is no compulsion for him to work under Rule 7 - Refund allowed
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