Refund under cenvat credit
This query is : Resolved
09 October 2008
Is it mandatory to have service tax registration number to claim cenvat credit refund under rule 5, if we export 100% of our services out of india.
can any one give some case law
can any one give some case law
CMA Jitendra Singh
(Expert)
10 October 2008
You are suppose to get registerd and file returns showing the nil liability to take 100% EOU
10 October 2008
Can we claim refund of input service tax before date of registration?
20 July 2025
1) Is it mandatory to have service tax registration number to claim Cenvat credit refund under Rule 5 if you export 100% of services?
Yes, it is mandatory to have service tax registration to claim refund of Cenvat credit.
Even if you are a 100% exporter of services (like an EOU or SEZ unit), you must obtain service tax registration.
You need to file service tax returns (ST-3) showing zero or nil liability but claim credit/refund of input service tax paid.
Without registration, you cannot claim Cenvat credit or refund.
2) Can we claim refund of input service tax before the date of registration?
No, you cannot claim refund or credit for the period before your date of registration.
Input service tax paid before registration is not admissible as Cenvat credit/refund.
Registration date is the starting point from which credit/refund claims can be made.
Relevant Case Laws (for reference):
M/s HCL Info Systems Ltd. vs. Commissioner of Central Excise (2011): Refund claims are allowed only to registered assessees.
Commissioner of Service Tax vs. K.D. Construction (2012): Registration is a pre-condition for claim of Cenvat credit/refund.
Yes, it is mandatory to have service tax registration to claim refund of Cenvat credit.
Even if you are a 100% exporter of services (like an EOU or SEZ unit), you must obtain service tax registration.
You need to file service tax returns (ST-3) showing zero or nil liability but claim credit/refund of input service tax paid.
Without registration, you cannot claim Cenvat credit or refund.
2) Can we claim refund of input service tax before the date of registration?
No, you cannot claim refund or credit for the period before your date of registration.
Input service tax paid before registration is not admissible as Cenvat credit/refund.
Registration date is the starting point from which credit/refund claims can be made.
Relevant Case Laws (for reference):
M/s HCL Info Systems Ltd. vs. Commissioner of Central Excise (2011): Refund claims are allowed only to registered assessees.
Commissioner of Service Tax vs. K.D. Construction (2012): Registration is a pre-condition for claim of Cenvat credit/refund.
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