Can we issue Excise invoice against Service Tax Registration, Central Excise

[nihal maner]

Dear Sir,

Please Advise Us Below..

We are a Excise register Dealer & Selling material through excise invoice. Can we Raise Excise invoice to someone who not registered in Excise but have a registration of Service Tax Only..?

Posts / Replies

[KASTURI SETHI]

In such a situation your buyer would not be able to pass on cenvat credit. Since Cenvat Credit is across the board, your buyer can utilise credit himself as Service Tax assessee for providing taxable output service, if otherwise eligible.

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

[nihal maner]

But it is allowed us to raise excise invoice on him (Because he is not registered in excise & no ECC no.).. please suggest a related excise notification..

[MADAN RAHEJA]

Reply given above by Sh. Sethi is to the point. Please see Rule 3 of Cenvat Credit Rules whereunder a service provider, if otherwise eligible, is entitled to avail credit not only on input service but also on inputs/capital goods used in providing output service. Since your buyer is a service tax registrant he is eligible to take credit on basis of invoice issued by you as registered dealer.

[KASTURI SETHI]

I am thankful to Sh.Madan Raheja, an expert for completion of my reply as well as endorsement.

[KASTURI SETHI]

SH.MARIAPPAN GOVINDARAJAN Ji,

I am really thankful to you for devoting your precious time for perusing my so many replies in a single day and supporting the same on merits. Such endorsements boost my moral.

[nihal maner]

Thanks to all of You Sir..