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

[Asked by Guest]

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

Credit of central excise duty available to service tax registrants when inputs are used for taxable services.
A person registered for service tax may avail credit of central excise duty on inputs and capital goods without central excise registration, provided those inputs or capital goods are used in or in relation to providing taxable output services; this cross-utilisation became effective from 23.9.2004 and operates reciprocally for central excise registrants claiming credit of input services used in manufacture of dutiable final products.