Cenvat Credit prior to registration, Service Tax

[Viral Damania]

Can CENVAT Credit be claimed after registration for service tax paid along with expense bills during the period service provider was not registered?

Posts / Replies

[Surender Gupta]

Yes, provided the service tax is paid on the services rendered during period concerned. If you were availing exemption for the earlier period, now you start paying service tax, you shall not be eligible for cenvat credit for the past period.