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Admissibility of CENVAT Credit on Services used prior to Registration

Written By Admin on Sunday, 17 November 2013 | Sunday, November 17, 2013

- Vivek Agarwal

It is a common practice to obtain Registration Certificate under respective Statutes before the conduct of Business. However, there may be situations which can be come across wherein some of the Input Services for the purpose of either manufacturing/rendering of output service is used even before Registration is taken. Now, the question arises, whether the CENVAT Credit accumulated prior to Registration is allowed.

In this regards, please note that the CENVAT Credit of the Service Tax paid on Input Services "used prior to Registration" is ADMISSIBLE once the Registration is obtained as there is no Provision in the CENVAT Credit Rules, 2004 that Credit will not be available to Unregistered Manufacturers. Further, it would be pertinent to note that "Manufacturers exempted from Registration" do not cease to be a manufacturer of Excisable goods. 

The afore-said can be affirmed from the case of 'Effective Teleservices Pvt. Ltd. vs CCE, Ahemadabad [CESTAT]

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