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TMI BlogService Tax BalanceX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Balance X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 1994. We have properly submitted our Excise return and Service Tax return, in the case of Excise Return ER-1 show service tax Credit Balance balance and when we have filied our service tax return show properly Service Tax Credit (CENVAT ) Balance both area same. who is already show in Excise Return at Service tax coloum. in this case i am right or wrong. Or any rule or section please advice . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regards Arjun SAchdeva Reply By CA. Surender Gupta: The Reply: Since you are engaged inn manufacturing activity, you can avail cenvat credit of all rather services used in or in relation to manufacturing activity. Mere registration as a ISD would not entitle you to take the credit. However if you are not engaged into any other activity, it may be presumed that management services are in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to manufacturing activity. The onus is on you to discharge this burden. Reply By MITSUI PRIME: The Reply: Dear Sir, My question was both balance should be same. in borth return i.e. Service tax and Excise return.. Regards Arjun Sachdeva Reply By dipsang vadhel: The Reply: I suppose you are registered for sinle premises in respect of Service Tax & Excise.Further, you have also registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d your Gurgaon office as ISD. However,since you are registered for ISD at gurgaon office as well, you should also show necessary details of ISD as well viz (i) CENVAT recived for distribution (ii) CENVAT distributed by ISD to units(!!) CENVAT inadmissible (II) CENVAT distributed (II) CENVAT balance pending for distribution. You may also refer to amended (w.e.f.01.04.2012) Rule 7 of CCR for manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in which credit should be distributed by ISD. This is in addition to CENVAT details of corncerned unit. However, your query is not clear as to whether you are service provider or Manufacturer. If you are only manufacturer and CENVAt credit relates to goods being manufactured by you and you are not utilizing CENVAT credit for payment of service( which you are required to pay in cash e.eg. Revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge mechanism) tax, you can show balance in Excise Return & not show same balance in Service Tax return as it creates confusion at the time of scrutiny of service Tax return.Since you are disclosing the CENVAt details in Excise return and CENVAt has nothing to do with Service Tax in as much that you are not availing any CENVAt credit in connection of output service Tax and also you are not ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilizing any CEENVAT credit for payment of output service tax. Therefore, the entire CENVAt credit details can be omitted from service Tax return. The dept should not object this as this is reported in excise return. However, if you are both service provider as well as manufacturer & paying both excise duty as wellas service Tax from CENVAT, you should disclose CENVAT details in both Service Tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as Excise return. In that case, Yes, CENVAT balance for corncerned unit in both Excise Return and Service Tax return should be same. X X X X Extracts X X X X X X X X Extracts X X X X
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