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

Issue Id: - 112932
Dated: 11-10-2017
By:- Sudhakar Lonkari
Credit of central excise eventhough assesse not having Excise registration but having ST registration

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Can assessee take credit of excise duty paid even though he doesn't have excise registration but having service tax registration.


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Showing Replies 1 to 8 of 8 Records

1 Dated: 11-10-2017

Yes. A person registered with Service Tax can take credit of Central Excise duty paid on inputs.

2 Dated: 12-10-2017
By:- Sudhakar Lonkari

but assesse don't have excise registration then he is eligible for credit of excise duty.

3 Dated: 12-10-2017

Credit is allowed across the Board.

4 Dated: 12-10-2017
By:- Sudhakar Lonkari

Can i get any section or rule for the same?


5 Dated: 12-10-2017
By:- Gorantla Bhaskar Rao

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.

6 Dated: 12-10-2017

For the for the first time on 23.9.2004 credit was allowed across the board. Notification can be 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.

7 Dated: 13-10-2017

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 manufacture of dutiable final product. Analogy is same . Vice versa is allowed. This has been brought into force w.e.f.23.9.2004.

8 Dated: 14-10-2017
By:- Sudhakar Lonkari

Thanks for quick reply from your end.


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