service tax registration

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NIKUNJ (Querist)

20 September 2016 ABC Pvt Ltd is manufacturing steel products and having excise tax registration. this company is getting input service to manufacture steel products which are taxable under excise duty. so service tax registration is required for this purpose

CA SAGAR M. AHUJA

CA SAGAR M. AHUJA (Expert)

20 September 2016 Not Required. As you are not a service provider. but if you receive such services which are covered under RCM (Reverse Charge Mechanism) than in that case you have to take the registration no. of service tax and pay s.tax according to provison and than you can take the Cenvat credit according to the Cenvat Credit Rules.
Thanks.

NIKUNJ

NIKUNJ (Querist)

20 September 2016 how can I take cenvat credit of input service to adjust excise duty liability?

CA SAGAR M. AHUJA

CA SAGAR M. AHUJA (Expert)

20 September 2016 In excise return there is an option for payment of duty, in that option you select the duty paid by utilizing Cenvat credit on input services and upload the same.
Thanks.

NIKUNJ

NIKUNJ (Querist)

20 September 2016 meaning thereby there is no any indication required of service tax registration number in ER 1 right?

NIKUNJ

NIKUNJ (Querist)

26 September 2016 ABC limited is a single unit of manufacturing of bath towels which is taxable under excise act. this unit is also taking some input service to manufacture the bath towels. so to avail the service tax credit it is necessary to take the registration under input service distributor? there is no other unit with the company.

CA SAGAR M. AHUJA

CA SAGAR M. AHUJA (Expert)

26 September 2016 No, You have no need to take such registration as you have single mfg. unit and you are receiving services by this name only so you can easily utilize that if such services are fall within the criteria of Input services as defined in Cenvat credit rules.
Thanks.

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