https://www.taxtmi.com/article/detailed?id=7148 Admissibility of Cenvat credit turns on the Cenvat Credit Rules, 2004 definition of input service and related eligibility conditions; nothing in those rules makes registration a precondition to claim credit. If a service qualifies as an input service and was used in or in relation to provision of output services or manufacture and clearance of final products, service tax paid before registration may be eligible for Cenvat credit, subject to the rules' other conditions. Administrative denials based solely on non-registration should be tested against the statutory framework and adjudicatory remedies. en-us Fri, 23 Dec 2016 11:13:13 +0530 Fri, 23 Dec 2016 11:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7148 Admissibility of Cenvat credit turns on the Cenvat Credit Rules, 2004 definition of input service and related eligibility conditions; nothing in those rules makes registration a precondition to claim credit. If a service qualifies as an input service and was used in or in relation to provision of output services or manufacture and clearance of final products, service tax paid before registration may be eligible for Cenvat credit, subject to the rules' other conditions. Administrative denials based solely on non-registration should be tested against the statutory framework and adjudicatory remedies. Articles Cenvat Credit Fri, 23 Dec 2016 11:13:13 +0530 https://www.taxtmi.com/article/detailed?id=7148