Regarding availment of service tax

This query is : Resolved 

28 November 2012 is it necessary to be registered under service tax to avail credit of service tax paid under cenvat creddit rules, 2004.


Regards ,

Munna singh.
+919868742184.

28 November 2012 CENVAT credit can only be availed by a person who is providing taxable services. That means he should be liable to pay service tax. If he is liable to pay service tax he has to get himself registered. Consequently, CENVAT credit can only be availed by a registered assessee.


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