https://www.taxtmi.com/forum/issue?id=109434 Input service tax credit is not available when job worked goods are cleared without payment of duty; credit arises only if the goods are treated as manufactured and duty on inputs, capital goods or input services has been paid. Unutilised Cenvat credit is refundable under the Cenvat Credit Rules only if it represents duty paid on inputs used in goods ultimately exported; otherwise it lapses. Registration surrender is permissible despite pending audit, and an inactive premises may be closed even while products remain under warranty. en-us Sun, 22 Nov 2015 08:35:12 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109434 Input service tax credit is not available when job worked goods are cleared without payment of duty; credit arises only if the goods are treated as manufactured and duty on inputs, capital goods or input services has been paid. Unutilised Cenvat credit is refundable under the Cenvat Credit Rules only if it represents duty paid on inputs used in goods ultimately exported; otherwise it lapses. Registration surrender is permissible despite pending audit, and an inactive premises may be closed even while products remain under warranty. Discussion-Forum Central Excise Sun, 22 Nov 2015 08:35:12 +0530 https://www.taxtmi.com/forum/issue?id=109434