Cenvat credit

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 December 2011 Whether registration is mandatory under service tax for availing credit on input service by a manufacturer?

10 December 2011 Cenvat credit is allowed as per provision of CENVAT credit rules, 2004 and there is no requirement for taking registration under service tax act for claiming credit of input service by manufacturer.

Therefore manufacturer can avail and utilize credit on input service without having registration under service tax act.



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