CENVAT can avilable or not on late Reg,

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S. Banerjee

Practising Cost Accountant. Core area- C

632 Points Posted on 15 December 2008

Dear Sir,

I have a question on Service Tax pl clarify the same.

An assessee doing job work at manufacturer's premises not been registered till date under S.Tax as Business Auxiliary service provider. Audit team of Central Excise has pointed out the same from manufacturer's end. Now he wish to get the regisatration and pay the arear taxes along with interest and submit all pending returns before getting any Show cause from the S. Tax Authority.

Q1. Whether he can raise a bill on the manufacturer for only pending Service Tax portion if manufacturer is agree to pay?

Q2. Whether the said manufacturer can avail CENVAT Credit on that bill which relates to pending service tax only ?

Wating for your reply,

With warm regards,

S. Banerjee

Replies (2)

Nitesh

service

124 Points Posted on 16 December 2008

Please chek the service tax rules. It specifies when the registration under service tax is required. The rules has defined the threshhold limit for getting registered with service tax. authority.

The serice tax rules also specifies in first few chapters whether the balance portion of service tax can be charged or not.

S. Banerjee

Practising Cost Accountant. Core area- C

632 Points Posted on 16 December 2008

I have gone through all 9 Rules of Service Tax Rules 1994 but no where seen that Cenvat Credit is allowable or not on a bill which relates to only pending service taxes portion, where the service values' bills are raised earlier.

Please mention the specific number of the rule where it is available. waiting for your reply.

Thanks,

S. Banerjee