2017 (1) TMI 1696

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..... the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Rejection of refund claim filed by the appellant under Rule 5 of Cenvat Credit Rules, 2004 is the subject matter of present dispute. 2. Brief facts of the case are that the appellant is a manufacturer-exporter. The appellant had claimed refund of service tax paid on the input services used for such export of goods in terms of .....

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..... Act, 1985. Thus, the requirement of taking registration, and availment of Cenvat credit by the appellant on the inputs and input services does not arise. Hence, in absence of any statutory provisions, entitling the appellant herein to avail the Cenvat credit, the question of refund under Rule 5 ibid does not arise. Further, since the appellant is not registered with the Central Excise authorities, .....

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