Cenvat Credit prior to registration

[Guest]

Can CENVAT Credit be claimed after registration for service tax paid along with expense bills during the period service provider was not registered?

[Surender Gupta]

Yes, provided the service tax is paid on the services rendered during period concerned. If you were availing exemption for the earlier period, now you start paying service tax, you shall not be eligible for cenvat credit for the past period.

AI Summary

Cenvat credit eligibility affirmed where service tax paid pre-registration, subject to prior exemption exclusion for past periods. Cenvat credit may be claimed after registration for service tax paid on services procured during the pre-registration period, provided the tax was actually paid in respect of the services rendered in that period. Where the supplier had availed an exemption for that earlier period, credit for that past period is not available.