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

Cenvat credit entitlement: plant premises may claim and utilise service tax credit where ISD distributes input service credit.
Under the rule explanation, a "unit" includes the premises of a manufacturer whether registered or not, so a plant can take Cenvat credit of service tax and utilise that credit against duty on domestic dispatches; the Input Service Distributor process at the head office must be followed before distribution and proper records maintained.