setoff of service tax against excise duty

This query is : Resolved 

01 June 2011 Can Service tax amt be setted off against excise duty but he doesnt have service tax number as he is not liable for registartion so can it be setted of and also can the assessee can claim refund

02 June 2011 service tax input credit is admissible if assessee is registered under Excise, and he can take credit to pay excise duty, but refund is not possible


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