Cenvat taken on service tax input

Service Tax (Legacy) 248 views 5 replies
It is manufacturing company but during the year we have provided services to our client and we have raised proper service tax invoice.My query is , whether we can use CENVAT of Service tax Input in both ER-1 return ( against excise payable) as well as Service tax Return (Agst. Service Tax Payable). And we are maintaining only one service tax register.
Replies (5)

Cenvat credit once availed, should be available against both i.e., Excise and Service tax.

Cenvat credit once availed, should be available against both i.e., Excise and Service tax.

Thanks for your answering. Please let me know how to enter CENVAT taken on Service tax input in both Return ER-1 as well as ST-3.

ANd if you refer any rule, section or notification, which confirm the above, that would be very benefitial.

Nitin, you need to refer to Rule 3(1) which specifically mentions the list on what the Cenvat credit can be taken. Further, in relation to disclosure in the returns just confirm the previous stands taken by your organisation, as you stand should not deviate from your previous stands. Else, the said Cenvat credit should be availed and utilised in the return pertaining to the tax / duty.


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