How do we claim cenvat credit against service tax?

Question

How do we claim cenvat credit against service tax?

Answer 1

Duties paid on the inputs, capital goods and the service tax paid on the imput services can be taken as credit. Education cess paid on the excise duty and also service tax can be taken as credit. however, the credit of education cess availed can be utilized only on payment of education cess relating to output service..

The interest and penalty amounts cannot be taken as credit.