26 March 2012
There is a Manufacturing Company. It is registered under Service Tax under Transport of Goods by Road Category. It avails cenvat credit of the services received & utilizes the same against it Excise duty liability. It has it registered office & manufacturing facility at the same place. The billing is also done from that place only. But it has various offices in other states & locations also. Billing is not done from those other offices & location. These other offices & locations are not mentioned in the Service Tax Registration Certificate.
My question here is whether the company can avail the cenvat credit of the services of those other offices & locations? And whether those other offices & locations needs to be mentioned in the Service Tax Registration Certificate?
26 March 2012
Credit can be availed on the services consumed at branches and other office locations provided the address of the office location and branches are included in the service tax registration certificate. Therefore,you are first required to amend your service tax registration certificate to include the addresses of the branches or other location before availing credit on the services consumed at these locations.
27 March 2012
Dear Mr. Pankaj, First of all thanks for your reply. But as mentioned in my question, The company does not do any billing from other offices. It has a system of Centralized billing from its Registered Office. So whether address of these offices will have to be included in the Registration Certificate?
CAclubindia
