Sevice Tax Input Credit

[HITENDRA DAVE]

Dear Sir

Our company name has been  Changed from X TO Y  factory address is same , we have apply for Cenvat Transfer from X TO Y  under rule 10,  my  question is in service tax credit we have not taken last four year , can we take same without permission from the  excise authority or same rule10 applicable. service tax credit stand in crore's in our legder

Please  Advice with case law , procedure if any

AI Summary

Company Can Transfer Cenvat Credit After Name Change Without Excise Permission; Only Intimation Needed Per Rule 10. A company inquired about the applicability of Rule 10 for transferring Cenvat credit after a name change from X to Y, while retaining the same factory address. They sought advice on whether service tax credit from the past four years could be claimed without permission from excise authorities. A respondent clarified that Rule 10 pertains to factory relocations, not name changes. Therefore, no permission is needed from the Central Excise or Service Tax Departments; only an intimation is required.