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ONE OF MY CLIENT PROVIDING 100% EXPORT SERVICE IN FY 2013-14 BUT HE HAS NOT TAKEN ST. NUMBER IN LAST YEAR BUT HE NOW REGISTER IN JUNE 2014. MY QUASTION IS THAT NOW HE CAN FILE LAST YEAR RETURNS OF SERVICE TAX BECAUSE HE HAS INPUT CREDIT IN LAST YEAR AND WANT TO CLAIM REFUND OF LAST YEAR CREDIT. IS IT POSSIBLE ? IF YES THAN IN WAHT BASIS. |
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r rejection is that the appellant had taken credit on the basis of input service distribution and the Head Office of the appellant was not registered as input service distributor prior to 16.05.2006 and therefore, they could not have availed CENVAT credit. - See more at: http://taxguru.in/service-tax/cenvat-credit-allowed-assessee-registered-input-service-distributor-relevant-period.html#sthash.h54CzbrI.dpuf |
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As appalent is not registered as input service provider before june 2014.Therefore, he will not be eligible for Credit. |
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There is no possibility to file retrun for the period when the person was not an assessee under the Service tax laws. We can file retrun for a period only after date of registration and not prior to that. |
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No input credit avaibale before the date of the service tax registration. |
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