Service tax Refund

Under the above situation, if you are availing any input service and paying service tax element on that to the  service provider then you can take refund of such input service tax available as credit with you.

Regards

But without registered under service tax how can they take input credit. You have to register first under service tax.

Yes pankaj is right , to claim such refund of input service tax one needs to be registered with servive tax ...