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2016 (3) TMI 901 - CESTAT CHENNAI

2016 (3) TMI 901 - CESTAT CHENNAI - TMI - Eligibility for refund of accumulated CENVAT credit - Rule 5 of the CENVAT Credit Rules, 2004 prior to their registration - Whether in absence of any condition in CENVAT Credit Rules, 2004 to the effect that registration under law is mandatory, credit accumulated is refundable or not - Held that:- there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that w .....

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authority has to sanction the refund if otherwise admissible as per law. It is also their contention that When the respondent was not registered the under law, that does not entitle the respondent to the accumulated credit, if any, which was not known to the department for set off or refund in future. Therefore, Revenue is in appeal. 2. Respondent on the other hand says that the Commissioner (Appeals) had examined the issue of admissibility of refund of the accumulated CENVAT credit considering .....

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issue framed by learned Commissioner (Appeals) in para 5 is "whether the appellant is eligible for refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 prior to their registration". That authority allowed the appeal following the ratio laid down in the judgment of the Hon'ble High Court of Karnataka in the above case. Learned Commissioner in para 6 of his order extracted para 7 of the judgment which reads as under:- "7. Insofar as requirement of re .....

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