Cenvat on inputs

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Krishna Murty

Krishna Murty (Querist)
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13 September 2013 Sir

Kindly tell me the availability of cenvat credit before service tax registration

CA Mohit Bansal

CA Mohit Bansal (Expert)
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13 September 2013 Not taking a registration is a procedural lapse which cannot result in a substantive benefit like cenvat credit.
In CCE vs. Ashok Leyland Ltd (210) E.L.T. 178 (SC) the Apex Court had held that a procedural lapse cannot disentitle availment of modvat credit.

Krishna Murty

Krishna Murty (Querist)
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13 September 2013 Sir

Before service tax registration we have no service tax liability.That is the reason we have not taken the service tax registration.Then tell me the availability of CENVAT on inputs.

CA Mohit Bansal

CA Mohit Bansal (Expert)
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14 September 2013 yes Mr. Murty, credit would be available

CA Mohit Bansal

CA Mohit Bansal (Expert)
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14 September 2013 Yes Mr. Murty, credit would be available

Krishna Murty

Krishna Murty (Querist)
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15 September 2013 Thank You

Mr.Bansal. Kindly give proper reference for this.

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