10 April 2018
Dear Experts, Service tax dept has send notice for FY 14-15 for detailed scrutiny. Our company is manufacturing (factory at Ahmedabad) & service industry (Mumbai HO). There is no any exempted goods or service. And we have separate service tax registration for Mumbai & Ahm for RCM service. We do the consolidated balance sheet to file ITR, 3CD etc.We book audit fees cost in Mumbai books & take the input in Mumbai. Now, Officer has raised question on full input taken in Mumbai for common services like audit fees etc.And ask to refer Rule 6 of CENVAT. Please advise which rule is applicable for this common service.
10 April 2018
As you are not providing any exempt service or manufacturing exempt goods Rule 6 not applicable to you. In case a person is engaged in providing Taxable & Exempted service or Manufacturing Dutiable or Exempted goods together then CENVAT Credit on inputs or input services used shall be availed the manner given in Rule 6 of CCR, 2004.
CAclubindia
