Refund of service tax

This query is : Resolved

VIPIN KUMJAR (Querist)
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04 October 2012 A company is registered under 100 EOU and rendering services only outside India. So it is allowed to claim refund of Input Services under rule 5 of Cenvat Credit Rule 2004.

Now, the company has taken registration of Service on 19-Jun-2011, but, started its operation from 01-Apr-11 paying service tax on input services from that date.

The contesion of A.O. during refund processing is, since the company has registered on 19-Jun-11, it will not get the refund of service tax paid on Input Services during the first quarter.

Now, please advise me and refer any case law regarding this, whether the company should get the refund of above or not.

U S Sharma

U S Sharma (Expert)
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04 October 2012 prior to registration, he is not eligible to take credit coz he is not regd.

alternate way was there to follow, to adjust the service tax prior to regn period under excise cenvat and claim, but as he has filed the return of service tax, for that period, it looks tough to recover the same.