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Indirect Taxation (India)

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CENVAT CREDIT AND REFUND THEREOF CAN'T BE DENIED MERELY ON GROUND OF NON-REGISTRATION
19 April, 2016   COLORS OF INDIA NEWS AND MEDIA SERVICES






The honorable Karnataka High Court in, Commissioner of Service Tax v. Kyocera Wireless (India) (P.) Ltd., held that, registration is not a pre-condition to claim credit; hence, Cenvat credit and refund thereof cannot be denied on ground of non-registration.
Assessee, an exporter of software services, claimed refund of unused credit- Department denied refund on grounds that: (a) assessee was not registered; and (b) documents did not prove nexus of input service with output service- Tribunal held : (a) registration is not a pre-condition to claim credit; and (b) since authorities had nothing to say about sufficiency of documents, credit must be allowed. Held, Cenvat credit and refund thereof cannot be denied on ground of non-registration. As regards documents, Tribunal did not give a clear finding as to whether documents were sufficient or not. In any case, since nexus between input and output services was not appropriately considered, matter was to be remanded back for verification of such nexus.

{SOURCE: TAXMANN}

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