Service Tax set off in excise duty payment

yes, u have to obtain service tax registration to avail input credit

Yes Reg of ST is must..

Yes if you are not register under service tax than you can not take input credit of service tax..

As manufacturer you can take credit of input , capital goods and service tax credit used in production or manufacturing of final product.

No need to have service tax registration for taking service tax credit

Read rule 3 of the cenvat credit rules.

For CENVAT Credit you should registered with ST Department.

No need of separate registration to take Service tax credit.

Manufacturer as well as service provider are elligible to get cenvat credit of input services. So, no seperate registration is required under service tax for taking the credit of input service.

No need to take registration under service tax to take the credit .

A manufacturer can take the credit of the input service tax and excise duty paid on inputs at the time of making the final duty payment on final products.

As people say that it is required to be taken .... please answer one thing--- if I take registration just to take the credit - do I need to file the returns ? if yes then under what head? am I providing any service ? am I a Input Service distributor? am I a Importer of Service ? .........

regards

@ jeevesh an ISD ( input service distributor) is required to take service tax registration..you dont have to be service provider to take ST registration as in the case of GTA the service receiver is liable for ST payment..and  dealer registered in central excise reciving GTA service has to get himself registered and this is not the sole reason for registration.

ISD is the main reason, shobit in this present case is claiming ST Credit..and distributing so he is an ISD

As per Service Tax Rules, Service Tax registration are manadatory for those who are liable to pay service tax. Not others.

The cenvat credit rules are common for central excise and service tax and they have been merged wef 2004. A person regiatered under central excise can avail the service tax credits and a person registered under servic etax can avail the central excise credits.

No need for sperate registration. See e book - understanding service tax concepts in files section for more clarity.

There is absolutely no need to be registered under serviuce tax to be able to avail the credit of service tax when one is registered under central excise.

I do not know how experts have been opining otherwise when there is no doubt.

The Cenvat Credit rules are common to both manufacturers and service providers and corss credit is available.

Hello friends,

I m paying service tax on advertisement, is it possible to take input credit in excise return?