TMI Blog2018 (7) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... Judgment of this Court was made by S. Manikumar, J. ) Civil Miscellaneous Appeal is filed against the Final Order No.42324 of 2017, dated 11/10/2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai. 2. Short facts leading to the appeal are that, M/s.Visual Graphics Computing Services India Pvt Ltd., Chennai are the provider of services under the category of Information Technology Software Service. Appellant had filed refund claim of ₹ 2,50,07,166/-, for the period April 2012 to June 2012, under Rule 5 of Cenvat Credit Rules, 2004. Original Authority rejected part of the refund claim of ₹ 1,72,05,940/- on the ground of non-registration of premises. 3. On appeal, Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rules which render them ineligible far CENVAT credit an input services accumulated prior to registration. 6. Learned counsel for the appellant further submitted that the respondent is not entitled for refund of CENVAT credit in respect of input or input service used, in export of service, without payment of service tax, prior to the date of their being registered with service tax department. According to her, the issue involved in this appeal, is not a mere technical lapse. In order to derive any substantive benefit of any Act/Rule, the person claiming such substantive benefit has to strictly follow the conditions and procedures stipulated. CESTAT, Madras, has failed to consider the safeguards and conditions stipulated in Appendix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt reference is to be answered negatively and in favour of Revenue since refund of unutilized credit is only permissible in case of export of goods and for no other reason whatsoever that may be 8. Learned counsel for the appellant submitted that CESTAT, Madras, erred by stating that the respondent was entitled to credit and refund, in view of non-taxability of export service. This is for the reason that Rule 4 of Export of Service Rules, 2005 permitted a service provider to export services, without payment of service tax, and there is liability to pay service tax, on export of service, but for this rule. Hence, for export of service by a service provider, registration is a sine qua non for procedural and substantive compliance. The ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and perused the materials available on record. 11. On same set of facts, namely, in the matter of Commissioner of Services Tax-III, Chennai Vs. M/s. Scioinspire Consulting Services India Private Limited, Chennai and another, in C.M.A.No.860 of 2017, the following substantial questions of law have been framed:- 1. Whether the decision of CESTAT i.e. Respondent No.1 in allowing refund of Cenvat credit even without registration is correct? 2. Whether CESTAT i.e. Respondent No.1 is correct in not considering the safe guards, conditions and limitations as stipulated in the Appendix to Notification No.05/2006-CE(NT) dated 14.03.2006? 3. Whether CESTAT i.e.Respondent No.1 is correct in applying the ratio of the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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