Rohan (Accountant) (37 Points)
10 December 2013Whether Cenvat credit is avaliable on service tax paid on rent of head office in delhi,guest houses and various branches all over India if Manufacturing unit or factory is situated in mumbai?
Harendra Kumar
(Tax Advisor )
(1326 Points)
Replied 10 December 2013
Sir,
In my view your company is registered in Central excise and the question is that Cenvat is admissible only where is company situated. Further Your Head office is situated in Delhi and various branches of other places and rent paid by you various branches. If you shown your various branches in Excise Registration ( Form -1) then you admissible for taken the Cenvat credit.
Further queries in this regard that your all branches also registered in Central Excise then change the Central Excise procedure. If any excess queries in this regard plz forward the same
Rohan
(Accountant)
(37 Points)
Replied 10 December 2013
Thanks for replying sir,
pls also clarify whether rent paid for HO,guest houses & branch offices can be treated as directly or indirectly related to manufacturing as mentioned in definition of input services,as head office and branch offices has been used for administration purposes and cordinating business all over India and overseas.
CAclubindia
