13 April 2013
My client being a company having its offices in Mumbai & gurgaon. He does not have centralised registration and only having service tax registration for Mumbai unit. All bills are received in Gurgaon location indicating name of campany & its gurgaon address. Now my client has applied for ST regn in Dec 2012 & got the RC in Jan 2013. Now my Question is: Whether my client would be eligible for ST credit during the Period April 2012 to Dec 2012 or he can take credit only after receiving the registration certificate? Thanks