one of our client is Civil Contractor having misc. projects in different state. They have registered in One State their they provide Taxable service, but in two other states they not registered because of not taxable services.
my query is :-
1. is Service Tax paid to Banks for Bank Guaranty is eligible for Cenvat.
2. Paid to Legal practitioner in HO level is eligible for Cenvat.
3. Capital goods like vehicles & Machinery purchased by Company is eligible for Cenvat.
4. Service Tax paid on Telephone bills is eligible for Cenvat.
27 August 2013
Maybe they can opt for centralised registration if they provide services in several state. They are eligible for all the services as credits. However the same wouldbe subject to Rule 6 (3) proportion of exempted services to total. 100% credit on capital goods used even partially in taxable projects is available.
they applied for Centralized Registration but in one other state they have provide taxable service from Jan. 2012, but not made separate registration on that State. Can we filled consolidated return as per Centralized Registration no for the period of Oct to March 2013.
CAclubindia
