We are a manufacturing unit. We are losing the benefit of Cenvat Credit on service tax paid as some bills like security, telephone, rent etc have been raised in the name of Head Office. If we go for Centralised Registration, will we be eligible for cenvat credit on these bills? Is there any provision to include Head office in Centralised registration?
12 July 2011
usually head office is not a part of manufacturing unit, and such expenses does not part as input services required for manufacture.
service tax on services used in factory of manufacture, are eligible for input credit.
a centralized service tax registration will help you to accumulate service tax credit, but then you would not be in position to avail the threshold limit of 10L for services provided.
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