The CENVAT credit scheme allows a manufacturer as well as a service provider to avail credit of duty of excise paid on inputs or capital goods and service tax paid on input services. Such credit could be utilized for payment of duty of... more
The CENVAT credit scheme allows a manufacturer as well as a service provider to avail credit of duty of excise paid on inputs or capital goods and service tax paid on input services. Such credit could be utilized for payment of duty of excise on final products or service tax on the taxable output services provided by them. This article deals with Time limit for availment of Cenvat Credit provisions only.
