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cenvat credit taken for service tax payment, Service Tax

Issue Id: - 114150
Dated: 16-9-2018
By:- Dnyaneshwar Sapkal
cenvat credit taken for service tax payment

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hello sir,

we are small scale manufacturer of weighbridge our turnover is below 1.5 cr

we are not registered under excise registration but we are registered under service tax act.

for manufacturing process we purchased raw material of steel and paid excise (cenvat) at the time of purchase

when our final product is completed we installed that at the place of costomer

our bill is raised separately as a sales invoice for weighbridge and another invoice for installation service bill.

when we paid service tax we are taken excise input credit (cenvat credit) at the time of payment of service tax payment. is it correct..?

please advice us...



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Showing Replies 1 to 6 of 6 Records

1 Dated: 16-9-2018
By:- Rajagopalan Ranganathan


What is your turnover during previous financial year in respect of services provided by you. If it is within the limit of ₹ 10 lakhs in a financial year then you need not pay service tax.

Since you are availing exemption from payment of excise duty on the ground that your turnover does not exceed 1.5 Crore limit in a financial year you cannot avail cenvat credit of duty paid on inputs, capital goods and input services utilized by you in the manufacture of weigh bridge. Therefore the question of utilizing such crfedit for payment of service tax does not arise.

2 Dated: 17-9-2018

Please Provide The Period of Your transaction.

3 Dated: 17-9-2018

Incorrect approach. Agree with Sh.Ranganathan, Sir.

4 Dated: 17-9-2018

I also endorse the views of Sri Rajagopalan

5 Dated: 18-9-2018

Incorrect. Your primary activity of business is manufacturing which you are claiming ssi exemption under excise. The inputs, input services and capital goods utilized in such manufacturing is not claimable as cenvat credit under excise law. Your secondary activity is installation of weighbridge at customer premises. The inputs used in manufacturing of weighbridge is not admissible to you and thus you cannot take and utilize the cenvat against your output liability under service tax. The answer given by sh rangathan sir is correct.

6 Dated: 19-9-2018

During September, 2004 Cenvat Credit across the board was allowed i.e. Credit of Service Tax paid on input service was allowed in Central Excise and CE duty paid on excisable goods(inputs) was allowed in Service Tax sector. So "Across the board" was applicable only if you were registered with Central Excise and Service Tax both.


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