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.
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.
CAclubindia
