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Refund or Input service tax eligilibility

Service Tax - Started By: - narayana gonuguntla - Dated:- 28-4-2016 Last Replied Date:- 1-5-2016 - Factory having Andhra Pradesh and corporate office having in Chennai. We are paying service tax along with monthly office rent to ST registered vendor. We are taking service tax portion as a input tax and adjusting with excise liability. Recently Excise department observed and not eligible for input tax due to office rent is not relevant to product manufacturing. We not providing any service relate .....

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orate office and ST payable on such rent is available to your factory as credit for discharging excise duty on your manufactured product cleared from your factory.. As per rule 7 of Cenvat Credit rules, 2004 service tax paid on input services can be distrubuted by your officer at Chennai if such input service is attributable to your factory. In your case rent is paid to your corporate office at Chennai can in no way be treated as input service attributable to your factory at Andrapradesh. Hence .....

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ra Pradesh. The service tax credit on the rent paid for HO can be distributed by ISD mechanism. You must convince the Authority about the nexus in service with production. Thanks. - Reply By KASTURI SETHI - The Reply = Sh.Narayana gonoguntia Ji, I concur with the views of Sh.Ganeshan Jalyani, Sir. Somewhat relevant judgement is appended below : HINDUSTAN ZINC LTD. Versus COMMISSIONER OF CUS. & C. EX., JAIPUR-II 2012 (3) TMI 367 - CESTAT NEW DELHI - 2013 (291) E.L.T. 464 (Tri. - Del.) - Reply .....

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ly one manufacturing unit which is also registered under Service Tax, then you can avail the credit of that ST paid on rental charges can be availed as credit in terms of the inclusive part of the definition as it related Business activities. Best Regards Suryanarayana - Reply By Ganeshan Kalyani - The Reply = Sir thanks for strengthening the reply. - Reply By KASTURI SETHI - The Reply = Dear Sh.Kalyani Ji, We cannot forget that availment of cenvat credit is across the board w.e.f. 10.9.2004. Th .....

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