Input of Service tax against Excise duty of various states
This query is : Resolved
06 March 2009
A company which is registered in Excise and paying excise in Mumbai and not registered under Service Tax Act. Can they claim input credit of service tax paid on services like telephone, insurance etc. paid in other states in the branches.
06 March 2009
According to Cenvat Credit Rule 2004, a Registered person of Excise can claim following Cenvat credit
Duty paid on Input
Duty paid on Capital Goods(to be used in Factory)
Custome Duty (CVD) u/r 3(1) (which is equal to Basic excise Duty)
AND
Service Tax paid on Services used in Business
Therefor it is Not Necessary that a Person should be Registered under Service Tax
But However
If a person is a Taxable Service Provider then for availing Input Service Tax Credit he must be Registered under Service Tax
Duty paid on Input
Duty paid on Capital Goods(to be used in Factory)
Custome Duty (CVD) u/r 3(1) (which is equal to Basic excise Duty)
AND
Service Tax paid on Services used in Business
Therefor it is Not Necessary that a Person should be Registered under Service Tax
But However
If a person is a Taxable Service Provider then for availing Input Service Tax Credit he must be Registered under Service Tax
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