17 December 2012
Whether a provider of taxable service can avail and utilise CENVAT Credit on Inputs and Capital Goods used in providing the taxable service if he is not registered under The Central Excise Act. However, the Service Tax Provider is registered under The Service Tax Act.
Rule 2(a) and 2(k) of CCR 2004 allow credit of Input and capital goods to a service provider also, hence you can book the credit of input and capital goods also.
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