Sevice Tax Input Credit, Service Tax

[HITENDRA DAVE]

Dear Sir

Our company name has been  Changed from X TO Y  factory address is same , we have apply for Cenvat Transfer from X TO Y  under rule 10,  my  question is in service tax credit we have not taken last four year , can we take same without permission from the  excise authority or same rule10 applicable. service tax credit stand in crore's in our legder

Please  Advice with case law , procedure if any

Posts / Replies

[Pradeep Khatri]

Rule 10 is applicable when factory is shifted from one place to another, in your case, it just change in the name of the company, therefore, no need to take any permission from the Central Excise Department or Service Tax Department.  Only an intimation in this regard will suffice the requirement.