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2015 (11) TMI 1178 - CESTAT CHENNAI

2015 (11) TMI 1178 - CESTAT CHENNAI - TMI - Denial of refund of CENVAT Credit - Unutilized CENVAT Credit - Export of service - Held that:- So far as the ineligible Cenvat credit is concerned, as recorded by learned Commissioner (Appeals), the appellant has no material to suggest reversing that part of the order.

So far as service tax paid prior to registration is concerned, law is well settled by Hon'ble Karnataka High Court and similar ratio followed by Tribunal in E-Care India Pvt. .....

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- ST/00183/2011 - Dated:- 13-8-2015 - D. N. Panda, Member (J) For the Petitioner : Shri S Ramachandran, Cons For the Respondent : Shri M Rammohan Rao, JC (AR) ORDER Per D. N. Panda Shri Ramachandran learned consultant submits that registration is not mandatory to grant refund of unutilized credit emerging out of the service tax paid in respect of exportable service.He relies on the decisions of Commissioner of Service Tax, Chennai Vs E-Care India Pvt. Ltd. reported in 2011 (22) S.T.R.529 (Tri.- .....

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