2014 (5) TMI 840

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..... e for paying the service tax’. Appellant was not liable to pay tax and did not take registration. The Department has not been insisting on taking of registration by units, like the appellant, exporting their services fully. So prima facie it appears that units fully exporting their services do not have to take service tax registration. In the case of the appellant a need to take registration arose .....

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..... r the Respondent : Shri M. Karthikeyan, Advocate ORDER Per Mathew John; The respondent is a unit which provided Business Processing Outsourcing Service. Their entire services were exported. They took registration as contemplated under Rule 4 of Service Tax Rules, 1994 in December 2008 and claimed refund under Rule 5 of CENVAT Credit Rules, 2004 of input services which they received .....

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..... ny provision in Rules which imposed restriction that refund can be granted only if input services were received after registration. He also pointed out that there is a decision of the Tribunal in the case of Textech International (P) Ltd. Vs. Commissioner of Service Tax, Chennai 2011 (21) STR 289 in favour of assessee. In the said decision, the argument adopted was that since the assessee was exp .....

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..... ned counsel for the respondent submits that the observation of the Karnataka High Court is that there is nothing in CENVAT Credit Rules prescribing that registration should be taken for claiming refund under Rule 5 of the CENVAT Credit Rules which position is correct because no such rule can be shown. He further submits that there is no doubt that the input services were utilized for exporting ser .....

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..... ant decided to claim refund. The Hon. Karnataka High Court and the Tribunal has already given two final orders, (as mentioned supra) to the effect that refund under Rule 5 of CENVAT Credit Rules cannot be denied for input services received prior to the date of registration. We note that the department has not raised any matter challenging the receipt of the service, tax payment on such service and .....

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