Utilisation of cenvat credit
This query is : Resolved
Gaurav Mittal
(Querist)
03 April 2015
I registered in centralised service tax; my question is whether we can claim cenvat credit of service tax another factory in excise return of another factory ??
Vivek Venkataram
(Expert)
03 April 2015
Let me see if i understood your question.
you want to claim cenvat of x factory in excise return of y factory?
You have taken centralised service tax registration right ? So yes u can go ahead and claim if you have registered both the factories under said centralised registration.
you want to claim cenvat of x factory in excise return of y factory?
You have taken centralised service tax registration right ? So yes u can go ahead and claim if you have registered both the factories under said centralised registration.
02 August 2025
Regarding your query on **utilisation of CENVAT credit in a centralized service tax registration**:
* Under the **CENVAT Credit Rules**, when a company has **centralised service tax registration**, the CENVAT credit of service tax is available for utilisation **at any of the factories or premises** covered under the same registration.
* The credit accumulated can be used for payment of **central excise duty** on finished goods of any factory and also for payment of **service tax** liability of any unit under that registration.
So, **yes**, you can claim and utilise the CENVAT credit of service tax paid by one factory for paying excise duty or service tax for another factory **under the same centralized service tax registration**.
**Key points to remember:**
* Both factories must be covered under the **same centralized registration number**.
* Proper documentation and records should be maintained to track credit utilisation.
* If factories have **separate registrations**, then credit cannot be transferred between them.
* Under the **CENVAT Credit Rules**, when a company has **centralised service tax registration**, the CENVAT credit of service tax is available for utilisation **at any of the factories or premises** covered under the same registration.
* The credit accumulated can be used for payment of **central excise duty** on finished goods of any factory and also for payment of **service tax** liability of any unit under that registration.
So, **yes**, you can claim and utilise the CENVAT credit of service tax paid by one factory for paying excise duty or service tax for another factory **under the same centralized service tax registration**.
**Key points to remember:**
* Both factories must be covered under the **same centralized registration number**.
* Proper documentation and records should be maintained to track credit utilisation.
* If factories have **separate registrations**, then credit cannot be transferred between them.
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