Benefits of centralized registration

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..... Benefits of centralized registration
Query (Issue) Started By: - sreekumar k b Dated:- 24-1-2012 Last Reply Date:- 8-4-2012 Service Tax
Got 1 Reply
Service Tax
We are a large tax payer unit (LTU). We had individual service tax regsitration for all our offices and factories. Now, we are moving to centralized registration. I appreciate your expert opinion, as to whether we can avail al .....

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..... l input service tax credit at Centralized Registration (including payment made under reverse charge mechanism) and distribute from there either under Rule 7A, or rule 12A of the Cenvat Credit Rule, 2004. Also I seek ayour opinion, if we intend to avail credit, whether we need to have all input service invoice addressed to Corporate Office or it is enough if those are addressed to respective places .....

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..... where services are availed. Can we avail credit on the input service invoices at centralized registration pertaining to period before centralization. This is to comply with to comply with rule 4A of service tax rules, 1994 which says that every person providing taxable service shall contain details like the name and address of the person receiving taxable service. Please give your detailed opin .....

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..... ion. ([email protected]) Reply By ALOK GUPTA: The Reply: In centralized registration, Single registration is granted to many service providing points of the same service provider. In your case, you are a manufacturer, not an output service provider. Hence, I am of the opinion that facility of centralized registration is not meant for you. For service tax registartion of your branch offi .....

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..... ces to distribute credit under the Input Service Distributor category, facility of centralized registration is again not available. Hence, no reply of your query in respect of availability of CENVAT Credit under centralized registration may put forth.
Discussion Forum - Knowledge Sharing .....

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