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.
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.
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