Registration and cenvat credit

This query is : Resolved

M.Sathish Kumar (Querist)
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19 September 2013 Hi All,

I have a doubt regarding availing cenvat credit in following case:

say am registered for IT service but actually providing some repair & maintenance service and am paying st for that. Now can I avail and utilize cenvat credit for paying my cc?

Else let me put it this way that is: Can I avail and utilize the cenvat credit for paying my st liability for the service which am not registered for it under st law?

It would be appreciated if you quote the supportings.

Thanks in advance! :)

RENGARAJ R.K

RENGARAJ R.K (Expert)
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19 September 2013 In general, input tax credit on services are eligible for remitting for your output tax. You need not have registration for that services.

E.g, You are service provider for maintenance and repair and your CA is charging audit fees for the company with Service tax. This is an eligible input tax credit for the company. For this you need not to have registered as Chartered Accountant to avail cenvat input tax credit.