Cenvat Credit earned before registration whether admissible., Service Tax

[SUMAN KUMAR SUDAN]

 Dear Experts,                             28/02/2011

 I wish to know whether cenvat credit earned on  input rawmaterials and/or input services is admissible for the period prior registration.

Kindly quote some case laws also in support.

An early opinion is highly appreciated.

Thanking you.

regards,

suman kumar sudan.

Posts / Replies

[Kameshwar Tiwari]

No central excise rules restricts to avail cenvat credit before registration. But you must have to intimate this to department after taking the registration.you can avail credit on inputs lying on stock when you will be eligilbe for payment of duty.