Re: cenvat credit

This query is : Resolved

divya barola (Querist)
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18 November 2011 whether a service provider is required to obtain excise registration to claim cenvat credit of custom duty paid on import of capital goods?

Ram Avtar Singh

Ram Avtar Singh (Expert)
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18 November 2011 Service tax registration required only for service tax provider. if capital goods is used in service providing then excise duty cenvat credit allowable.

see rule below.

A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of -

(i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act;

(ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act;

(iii) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);

(iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957);

(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001);

(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004);