https://www.taxtmi.com/article/detailed?id=1969 Whether service tax or central excise duty paid on inputs or input services prior to registration may be availed as CENVAT credit after registration depends on eligibility as a manufacturer or service provider, compliance with CENVAT conditions, and documentary proof of payment and intent. Tribunal decisions permit post registration availment where records and officer certifications show payment and intent, though refund routes and transitional provisions may limit recoverability to inputs in stock at registration and procedural formalities (such as export under bond) can affect refund claims. en-us Fri, 14 Dec 2012 18:23:24 +0530 Fri, 14 Dec 2012 18:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1969 Whether service tax or central excise duty paid on inputs or input services prior to registration may be availed as CENVAT credit after registration depends on eligibility as a manufacturer or service provider, compliance with CENVAT conditions, and documentary proof of payment and intent. Tribunal decisions permit post registration availment where records and officer certifications show payment and intent, though refund routes and transitional provisions may limit recoverability to inputs in stock at registration and procedural formalities (such as export under bond) can affect refund claims. Articles Service Tax Fri, 14 Dec 2012 18:23:24 +0530 https://www.taxtmi.com/article/detailed?id=1969