Cenvat on inputs

This query is : Resolved 

13 September 2013 Sir

Kindly tell me the availability of cenvat credit before service tax registration


13 September 2013 Not taking a registration is a procedural lapse which cannot result in a substantive benefit like cenvat credit.
In CCE vs. Ashok Leyland Ltd (210) E.L.T. 178 (SC) the Apex Court had held that a procedural lapse cannot disentitle availment of modvat credit.

13 September 2013 Sir

Before service tax registration we have no service tax liability.That is the reason we have not taken the service tax registration.Then tell me the availability of CENVAT on inputs.





14 September 2013 yes Mr. Murty, credit would be available

14 September 2013 Yes Mr. Murty, credit would be available

15 September 2013 Thank You

Mr.Bansal. Kindly give proper reference for this.













You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries