Availment of cenvat credit and late return filling

This query is : Resolved

saurabh agrawal (Querist)
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22 April 2016
Dear Sir/Madam, one of my client taken registration of Service Tax on Feb 2015, and till now he has not filled service tax return, now he want to do that ,but here the issue is He want to Claim the Cenvat Credit paid by him on Truck Purchased(excise duty paid) on October 2014 and to file all the previous return

My query- whether i can claim cenvat credit while filling return of October - March 2014-15 ST Return

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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24 April 2016 Under what category of service has your client taken ST Registration. Is he a registered manufacturer or First stage / second stage dealer under Central Excise Act. Only these people are eligible for CENVAT Input Credit of Excise Duty.

In case of Service Providers Input Credit of Capital Assets are available only if the capital assets are imported, in which case the CAD (Counter Availing Duty) can be availed as Input Credit. Central Excise can be availed only by Central Excise Assessees and not all Service Tax Assessees.

In case your client is not a registered Central Excise Assessee he cannot avail of Input Credit on purchase of the truck.