Reg Cenvat Cr on Warehousing Chgs and Regn

surinder singh (accounting firm) (53 Points)

16 April 2011  

We are engaged in a freight & forwarding business as well as in warehousing & distribution services where we have taken the warehouses on rent & stores the material of our customers.  We delivered the material as per our customers instruction.  We billed the customer for two types of services (1) Warehousing charges under Storage & Warehousing Services (2) Transportation charges under BSS  The landlord of the warehouse raises the invoices on our Corporate office which is regd under the service tax under the narration "Warhousing Rental charges for the property no.................... for the month of ......".  This warehouse address is not regd under our service tax regn cert.  Can we claim the Cenvat on these invoices which are addressed on our corporate office.  Pls be noted the output invoices for the same is also being raised from our corporate office which is regd under the ST-2.