TMI Blog2015 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... t be entitled to the benefit of refund. I also find that placing reliance on the said judgment of the Hon’ble Karnataka High Court, this Bench of the Tribunal in the case of M.L. Outsourcing Services (Supra) has allowed the cenvat credit by holding that registration of premises is not necessary for claiming the cenvat credit. Denial of refund benefit on the courier service, without discussing the nature of utilisation of such service by the service provider cannot be a defensible ground to deny the benefit of refund, especially in view of the fact that the output service has been exported by the appellant. - appellant is entitled for refund of service tax on the disputed input services and accordingly, I set-aside the impugned order - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund of unutilised cenvat credit, no where specifies that the service provider has to be registered with the service tax authority for claiming refund of service tax. According to him, the refund claim under Rule 5 of the CCR, 2004 can only be filed by the service provider, in the eventuality, when the output service have actually been exported and the credit taken on the input services are not utilised due to any reason. With regard to disallowance of cenvat credit on the domestic courier service, the submissions of ld. Chartered Accountant is that the said service is confirming to the definition of input service and being utilised for providing taxable service to the clients located in both within and outside the country the credit on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, the Notification No.27/2012-CE (NT) dated 18.06.2012 was issued only in 2012, which is much later than the passing of judgment by the Hon ble High Court. According to the ld. DR, since the appellant had subsequently registered with the Department on 31st August, 2012 (certificate issued on 14.09.2012), the application for refund filed for the period 01.07.2012 to 31.08.2012 will not be admissible. 4. Heard the ld. Counsels for the parties and perused the records. 5. I find that substantial amount of cenvat credit has been denied by the authorities below on the ground that the service tax registration has been taken belatedly after availing the cenvat credit. Refund of cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he condition that registration is mandatory, the authorities cannot take the view that the assessee shall not be entitled to the benefit of refund. I also find that placing reliance on the said judgment of the Hon ble Karnataka High Court, this Bench of the Tribunal in the case of M.L. Outsourcing Services (Supra) has allowed the cenvat credit by holding that registration of premises is not necessary for claiming the cenvat credit. 7. With regard to the submissions of ld. DR that the judgement of Karnataka High Court in the case of mPortal India (supra) is distinguishable from the facts of the present case, I am of the view that the Notification dated 18.06.2012 (issued after delivery of the judgment in 2011) only prescribed the procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
