2017 (5) TMI 1463 - AT - Service Tax

Refund of CENVAT - denial on the ground that the premises were not registered - Held that - The Hon ble High Court agreeing with the views on identical issue of law taken by the Hon ble High Courts of Karnataka in mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT , where it was held that Registration not compulsory for refund - appeal dismissed - decided against Revenue.

Summary

Issues Involved:
Eligibility of CENVAT credit for services availed when premises were not registered.

Analysis:
The appeals before the Appellate Tribunal CESTAT CHENNAI involved the common issue of the eligibility of CENVAT credit for services availed by the respondents when the premises were not registered. The refund claims were filed seeking refund under Rule 5 of CENVAT Credit Rules, 2004 r/w Notification No.27/2012. The adjudicating authority had varied decisions on the refund claims, leading to appeals. The Commissioner (Appeals) allowed refunds in all cases, stating that registration was not mandatory to avail credit and claim refund under the rules. The department challenged this decision before the Tribunal.

The Tribunal noted that although the appeals pertained to the year 2016, the Bench was focusing on appeals up to 2007 based on submissions and consent. The department reiterated the grounds of appeal, while the respondents' counsel referred to a judgment of the Hon'ble Madras High Court supporting the refund of CENVAT credit without registration. After hearing both sides and examining the facts, the Tribunal considered the arguments regarding the judgment of the Hon'ble Madras High Court in a related case. The Tribunal found that the High Court had upheld the decision allowing refund of CENVAT credit even without registration, distinguishing it from previous judgments. The Tribunal agreed with the High Court's views and upheld the decision to grant refunds to the assessee even if the premises were not registered.

In conclusion, the Tribunal, in line with the judgment of the Hon'ble Madras High Court, dismissed all appeals filed by the department. The Tribunal found the High Court's decision applicable to the facts and issues involved in the appeals before them, leading to the dismissal of the department's appeals.

This comprehensive analysis of the judgment highlights the key legal issues, arguments presented by both parties, and the Tribunal's decision based on the interpretation of relevant laws and precedents, ultimately resulting in the dismissal of the department's appeals.