TaxTMI 
TaxTMI 
One of my client not fieled service tax return for last 1.5 year he has excise credit & he fieled er1 return on monthly basis He also not paid service tax collected. Can he claimed excise credit against service tax paid now Regards, Sumit
Cenvat credit utilising for payment of service tax
04 Oct 2007 
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Cenvat credit use for service tax: allowed for manufacturer's taxable services and GTA; foreign services barred.
A manufacturer may use central excise/Cenvat credit to pay service tax on taxable services he provides, including GTA services, but credits relating to services from outside India are barred; credits used for manufacture and clearance of goods remain available for such set off, and delayed/utilisation of credits may be possible in light of judicial precedents permitting retrospective claims. (AI Summary)
A manufacturer may use central excise/Cenvat credit to pay service tax on taxable services he provides, including GTA services, but credits relating to services from outside India are barred; credits used for manufacture and clearance of goods remain available for such set off, and delayed/utilisation of credits may be possible in light of judicial precedents permitting retrospective claims. (AI Summary)