05 January 2016
GOOD MORNING EXPERTS , I POSTED THAT QUERY MANY TIMES BUT NO EXPERT ARE UNABLE TO REPLY MY ANSWER. IF "A" IS HEAD OFFICE AND SITUATED IN DELHI AND "B" IS BRANCH AND SITUATED IN HIMACHAL PRADESH . SIR SUPPOSE HEAD OFFICE "A" RECEIVED ANY SERVICE . SIR MY QUESTION ONLY THAT CAN BRANCH "B" TAKE CENVAT CREDIT ON BEHALF OF HEAD OFFICE"A" . SOME NOTES ABOUT ABOVE QUERY 1-HEAD OFFICE "A" HAVE NO INPUT SERVICE DISTRIBUTOR REGISTRATION 2-SERVICE BILL IN THE NAMED OF BRANCH "B" ( WHO IS EXCISABLE UNIT)
05 January 2016
The head office may avail services for which service tax may be paid by the head office. The credit for the same may be taken by the factory where manufacturing activity is taken up. For this purpose the head office is to register input service distributor with the Department. The input distributor invoice is to be issued for the service tax credit to be distributed to the unit. The invoices should be in the name of the head office. The invoice in the name of excisable unit credit may be taken straight away by the said unit.
05 January 2016
SIR BUT MY HEAD OFFICE NOT HAVE IN INPUT SERVICE DISTRIBUTOR SO CAN BRANCH NOT AVAIL CENVAT CREDIT OF SERVICE TAX PAID BEHALF OF HEAD OFFICE