Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 92 - AT - Service TaxCenvat Credit- The Assistant Commissioner rejected the refund claim on the ground that the assessee was not registered with the Department as a provider of service. Also, the refund claim was barred by limitation. Commissioner (Appeals) sustained the order of the Original Authority. Held that- A person not registered with the department cannot obtain refund under Rule 5 of CCR. I find that the BSNL case cited by the appellant did not deal with the requirement of registration to qualify for credit. Thus, the appeal is rejected.
|