The assessee get registered himself after the end of financial year( Say 2012-13 i.e in Financial Year 2013-14) with the service tax department but liablility to pay service tax and register with department arise in subsequent financial year (i.e 2012-13).
Now the question arise that if assessee pays the service tax of Previous year i.e 2012-13 then can an assesse to whom the invoice is issued after registration with service tax get Cenvat Credit of the same or not???????
CENVAT Credit Claim Allowed for Service Tax Paid Prior to Registration, Per CENVAT Credit Rules, 2004 An individual inquired about the eligibility to claim CENVAT credit for service tax paid for the previous financial year after registering with the service tax department in the subsequent year. A respondent clarified that CENVAT credit is available if service tax has been paid, subject to CENVAT Credit Rules, 2004. Another participant cited a case where the tribunal upheld that registration is not a pre-condition for claiming CENVAT credit, referencing a decision involving a service provider who paid service tax after departmental intervention. The discussion emphasized that registration is not a prerequisite for credit under the rules. (AI Summary)
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