Cenvat Credit & Return

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sandeep (Querist)
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24 October 2009 We are manufacturing of Excisable goods. and use the various services for the same on which we pay service tax to the service provider. But we are not providing any services, So can we use the service tax input credit against excise payable? and also what return we need to file under service tax act?. Whether it is compulsory for us to get registered under service tax act to avail the service tax input credit?.

Regds

Ram Avtar Singh

Ram Avtar Singh (Expert)
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24 October 2009 first of all if you want to get service tax credit then registerd your self with service tax. then you can take service tax credit. and utilized with final product duty libility.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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24 October 2009 With due respect, I beg to differ.

Cenvat Credit is allowed across goods & services w.e.f. 10.09.2004. Meaning thereby : -
1) A service provider can take credit of duty paid on inputs and capital goods used for providing output service. Similarly,

2) A manufacturer is permitted take credit of service tax paid on input services utilised directly or indirectly in or in relation to manufacture of excisable goods.

The enabling provision is Rule 3 of Cenvat Credit Rules, 2004.

Since you are not a provider of taxable service, you need not take registration etc.

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