TMI Blog2022 (2) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent on the ground that its not registered. Para 3 of the Notification No.5/06 dated 14.03.2006 does not contain any requirement with regard to registration with the department as a condition precedent for claiming CENVAT Credit Rules, 2004. Even assuming that it is so, such an eligibility condition in the absence of any sanction by the Rules cannot be prescribed by way of notification. The question of law involved in this appeal is squarely covered in MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT ] where it was held that Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied. N o substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod in question and the claim for CENVAT credit was barred by limitation. The respondent filed a reply. The Assistant Commissioner Service Tax, Bangalore - II by order dated 08.01.2010 rejected the claims for refund made by the respondent inter alia on the ground that it does not possess service tax registration certificate for the period in question. 3. Being aggrieved, the respondent filed an appeal before the Commissioner of Central Excise (Appeals) - II, Bangalore. The Commissioner (Appeals) by an order dated 26.03.2012 partly allowed the appeal and inter alia held that the adjudicating authority has not mentioned any statutory provision in the Rule / Act which prescribes registration to be a pre condition for claiming benefit unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X
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