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TMI Blog2010 (7) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax department prior to. 2842-2007 the input service tax credit is not available prior to that date and hence, question of utilization of the same does not arise. Thus the appellant were not eligible for refund of input service credit for the period from April 07 to September 07. Appellant contending that refund allowed for earlier period. Held that- matter examined in de novo proceedings and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omestic market. They hold valid service tax registration and are also registered with Software Technology Park of India, Gandhinagar. The appellants have filed an application for refund of Rs. 2,35,276.17 on 21-8-2008 for the service tax paid on the input service, utilized for output service exported out of India for the period from July 2007 to September 2007. 3. The adjudicating authority reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit accumulated prior to obtaining registration cannot be treated as input and no refund of the said cenvat credit in case of non utilization can be granted. Learned advocate has drawn my attention to the provisions of Rule 5, which stands substituted by Notification No. 4/2006-C.E. (N.T.) dated 14-3-06. He submits that there is no condition in the said rule for registration with the central e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Accordingly he has granted refund. 6. Countering the arguments learned DR draws my attention to the Tribunal's stay order in Acro Paints Ltd. v. CCE Jaipur reported in 2009 (15) S.T.R. 147 (Tri.-Del.) wherein by observing that the appellant does not have a prima facie case for claiming refund of credit in respect, of services received prior to registration, was directed to deposit a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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