2025-VIL-1385-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Rule 5 of Cenvat Credit Rules, 2004 – Unutilized cenvat credit – Rejection of refund claim – Appellant filed refund claim under Rule 5 of the Rules as per Notification No.27/2012, claiming refund of unutilized Cenvat Credit availed on Service Tax paid on input services – Adjudicating Authority rejected refund claim filed by Appellant – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether rejection of refund claim filed by Appellant under Rule 5 of the Rules is sustainable – HELD – Appellant placed reliance upon various decisions to show that Appellant was eligible for refund claim of unutilized CENVAT Credit for export of goods. It is a settled legal position that, for availment of Cenvat Credit or refund under Rule 5 of the Rules, registration is not mandatory. Cenvat Credit or refund thereof cannot be denied merely because claimant has not taken registration of Service Tax/Central Excise. It is also settled legal position that export of exempted goods without bond does not bar refund of input service tax. Denial of refund claim on ground that Appellant did not possess registration and goods exported are exempted, is not sustainable. Impugned order passed by Commissioner (Appeals) is set aside. Case is remanded to Adjudicating Authority for reprocessing the refund only for limited purpose of verification of documents – Appeal allowed
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