CENVAT Credit & Refund can be availed even without registration

CESTAT, CHENNAI BENCH Commissioner of Service Tax, Chennai Versus Varizon Data Services (I) (P.) Ltd. STAY ORDER NO. 369 OF 2012 FINAL ORDER NO. 517 OF 2012 ST/S/419/2011 & ST/654/2011 MAY 9, 2012 ORDER Mrs. Archana Wadhwa, Judicial Member Being aggrieved by the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal along with the stay petition. 2. After hearing both sides, we find that the short issue involved in the present appeal is as to whether the respondents are entitled for refund of service tax prior to their registration with the...