14 August 2013
my assesse is service provider (technical testing) for that he used film packet my question is ? excise duty paid on such film packet is eligible for set off against service tax (he is not filed excise return)
15 August 2013
Yes, he can avail CENVAT against the film. He need not file any excise return
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case