TaxTMI 
TaxTMI 
2013 (6) TMI 389
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....refund of cenvat credit of the service tax paid on input services utilised by the appellant for the purpose of providing export services. Both the lower authorities have rejected the refund claims filed by the assessee, only on the ground that assessee appellant has filed the refund claims for the service tax paid prior to registration and hence not eligible for the same. 4. It is on record that the services on which the refund has been claimed by the appellant, are the service tax paid by the input service providers and has been utilised by the appellant for the export of services. It is also on record that the documents are also not disputed by the lower authorities. The only question which needs to be addressed in these appeals is wheth....
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.... of Cenvat Credit on the inputs used in the manufacture of export goods was filed as per provisions of Notification No. 5/2006 Central Excise (N.T.) dated 4-3-2006 and Rule 5 of Cenvat Credit Rules, 2004 read with Section 11B of Central Excise Act, 1944. The Assistant Commissioner after due process of law, vide his OIO rejected the refund claim mainly on the ground that refund under Rule 6 of Cenvat Credit Rules, 2004 is permissible only if the dutiable goods are exported under bond or LUT and since the appellant was availing full exemption and was not even registered with Central Excise, fully exempted goods were not exported under bond or LUT, the refund is not permissible. The other ground for rejection of the refund claim is that the ap....
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....iew that there is no provision in the rules that credit was not available to unregistered manufacturers. Manufacturers exempted from the registration do not cease to be a manufacturer of excisable goods. This case squarely covers the issue in this case also. Therefore, in respect of the goods manufactured during the period when the appellant was not registered, credit can be taken subsequently also. This view is further supported by the consistent stand taken by various judicial forums in the case of clandestine removals, even if the duty is paid subsequently, cenvat credit on inputs used will be available to the assessee/manufacturer subject to the conditions that proper documents showing the payment of duty are available. In the case of S....