Credit of central excise eventhough assesse not having Excise registration but having ST registration

[Sudhakar Lonkari]

Hi

Can assessee take credit of excise duty paid even though he doesn't have excise registration but having service tax registration.

Thanks.

AI Summary

Assessees with service tax registration can claim excise duty credit if inputs are used for taxable output services. An individual inquired whether an assessee without excise registration but with service tax registration can claim credit for excise duty paid. An expert confirmed that such credit is permissible, as credit is allowed across the board for those registered under Service Tax. Another participant supported this view, noting that the credit system has been applicable since September 23, 2004, provided the inputs or capital goods are used in providing taxable output services. The discussion concluded with appreciation for the prompt responses.