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Cenvat credit

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23 September 2016 Whether it is necessary for a manufacturer to have service tax registration no for getting cenvat credit of the service tax??

24 September 2016 Service tax registration is not required for availing Cenvat credit of service tax, However manufacturer is required to be obtained service tax registration for paying service tax under RCM in terms of section 69 of Finance act 1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994




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