Can Service tax Cenvat Credit taken and Utilization without Service tax registration ??

[SNEHAL SHAH]

Dear sir,

We are the Manufacturing of the Chemical products as a finished goods and sale in domestic and international markets .

We are the registered with ISD registration at Head office address ( New delhi ) and distributed the cenvat credit at plant located in Gujarat .

Can Gujarat plant take cenvat credit of service tax and utilize the duty amount for dispatch the material in domestic markets ??

Please guide in this matter .

Thanks and Regards,

SNE

AI Summary

Gujarat Plant Can Utilize CENVAT Credit Without Service Tax Registration Under CENVAT Credit Rules, 2004 A query was raised about whether a plant in Gujarat can take and utilize CENVAT credit of service tax without service tax registration, given that the company is registered with ISD in New Delhi. The first response clarified that under the CENVAT Credit Rules, 2004, a unit includes premises of a manufacturer, allowing the Gujarat plant to utilize the credit. A second response agreed, advising attention to the ISD process. The original inquirer thanked the respondents for their guidance.