Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Rules Rule 9 | No Registration Required to Claim Input Service Credit for Exported Services : CESTAT Hyderabad
CESTAT Hyderabad rules that service tax registration is not a prerequisite for availing Cenvat credit on input services used to export services, even if registration was obtained retroactively. This empowers exporters who delayed registration but used eligible input services during the export period, clarifying a critical compliance gap in service tax refund claims.