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
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- PPF interest-As Exempt Income disclosure
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- Scrutiny and reopening of past returns
- Type of Capital Gain
- Booth for sales promotion
- F & O PROFIT REPORTING FOR AY 2026-27
- Regarding ITR filing with more value than showing in AIS/TIS
- Grand in aid
- TDS on Rent received on redevelopment of building
- Tax on Deemed Capital Gain
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
