Utilisation of cenvat credit

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Gaurav Mittal (Querist)
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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

Vivek Venkataram (Expert)
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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.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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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.

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