25 February 2009
A manufacturer in ahmedabad is having branch office in mumbai.goods are send to mumbai from ahmedabad after payment of excise duty.whether manufacturer can avail credit of service tax paid on input services of branch at mumbai?
26 February 2009
If the branch at mumbai has used those services for uprading the manufactured product received from ahmedabad or further processing then he can utilise the credit otherwise he cannot utilise the credit.
01 March 2009
A manufacturer in ahmedabad is having branch office in mumbai.goods are send to mumbai from ahmedabad after payment of excise duty.whether manufacturer can avail credit of service tax paid on input services(e.g. telephone bill) of branch at mumbai?
15 April 2009
If the branch is providing any taxable service or the services used by the branch can be said to be in relation to clearances upto the place of removal the credit is clearly available. Other than that the activity related to business is also allowable. Telephone rent etc of branch offices therefore appear to be clearly available.