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Registration for cenvat

Ankit (XX) (77 Points)

01 November 2011

An Assessee owns a offce which is registered as his premises for the service.. He now wants to shifts his office WHICH WILL BE ON RENTAL basis.. if he wants to avail the cenvat of the service tax paid for that RENT.. Will he get that new premises registered or not???

the Assessee's service is Chartered accountancy0 and Consultancy.!

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2 Replies

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 01 November 2011

1. he has to get his new premises registered.under central registration system.

2. after registration he has to de-register his old premises.

3. service tax on office rent is available for input credit, subject to certain conditions.

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vishnu (job) (75 Points)
Replied 01 November 2011

The assessee has to amend his registration certificate with the new premises and he can avail cenvat credit on the service tax paid on rent with respect to old premises as the services provided by the assessee from old office which is in relation to the business.

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