Cenvat credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2013 Dear All

An assessee who has centralised registration, can he avail cenvat credit of service tax of raised on an address other than the centralised registered address.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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02 July 2013 yes he can use, centralised registration provides this facility.

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2013 Thanks a lot Vikas. But no output services are provided from the premises. I mean output services are provided from only 1 premises but invoices for input services are issued to other premises from where no output services are provided.

Can he still avail the cenvat credit?

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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02 July 2013 yes. you can avail,centralised registration you need to maintain the billing and accounting in centralised. but input credit can be taken even additional business place also

CA Vikas Acharya

CA Vikas Acharya (Expert)
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03 July 2013 yes agree with Mr Ramesh.