1 Replies
Satish
(CA Final Student)
(479 Points)
Replied 09 July 2010
So long as you are registered service provider not availing the SSI exemption, you can carry the CENVAT credit for the whole period. Once you are getting out of service tax registration either by the reason of SSI exemption or surrender of registration or by any other reason, you have to surrender the cenvat credit also. Such CENVAT cannot be refunded by the department.
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