Credit of central excise eventhough assesse not having Excise registration but having ST registration

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..... Credit of central excise eventhough assesse not having Excise registration but having ST registration
Query (Issue) Started By: - Sudhakar Lonkari Dated:- 11-10-2017 Last Reply Date:- 14-10-2017 Central Excise
Got 8 Replies
Central Excise
Hi Can assessee take credit of excise duty paid even though he doesn't have excise registration but having service tax registration. Thanks. .....

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..... Reply By KASTURI SETHI: The Reply: Yes. A person registered with Service Tax can take credit of Central Excise duty paid on inputs. Reply By Sudhakar Lonkari: The Reply: but assesse don't have excise registration then he is eligible for credit of excise duty. Reply By KASTURI SETHI: The Reply: Credit is allowed across the Board. Reply By Sudhakar Lonkari: The Reply: Can i get any se .....

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..... ction or rule for the same? Thanks. Reply By Gorantla Bhaskar Rao: The Reply: Dear querist, I support the views of Shri Sethi ji, an expert. Once you are registered under Service Tax , you are eligible to avail credit of excise duty for payment of service tax. Reply By KASTURI SETHI: The Reply: For the for the first time on 23.9.2004 credit was allowed across the board. Notification can be .....

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..... traced out during that period. Basic point is that input or capital goods on which duty has been paid must be used in or in relation to providing taxable output service. Reply By KASTURI SETHI: The Reply: It is sufficient that you are registered with ST. For example :- a person who is registered with CE but not with ST can avail credit of input service provided that is in or in relation to the .....

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..... manufacture of dutiable final product. Analogy is same . Vice versa is allowed. This has been brought into force w.e.f.23.9.2004. Reply By Sudhakar Lonkari: The Reply: Thanks for quick reply from your end.
Discussion Forum - Knowledge Sharing .....

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