Cenvat Credit on service Tax

[Dhanasekar Amaresan]

we are a manufacturer of Rubber products and also Equipment spares due to excemption we are not registered in Central excise dept. but we are purchasing dutiable material for input purposes. We are a service provider and paying service tax. My query is : Can we eligible to claim cenvat credit for adjust of Service Tax and we have import duty also.

AI Summary

Cenvat credit eligibility for mixed manufacturers and service providers: separate accounting or equivalent adjustment required under rule compliance.
Manufacturer-providers of taxable services who also produce exempted goods must maintain separate accounts for inventory receipt and consumption attributable to exempted goods and dutiable outputs; absent such segregation they must either pay excise duty on exempted goods or remit an amount equivalent to the Cenvat credit attributable to those exempted goods, pursuant to Rule 6(3) of the Cenvat Credit Rules.