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Service tax inputs


26 August 2013 Dear Members,

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.

kindly guide.
with regards
CA Ashok Kumar Sahu

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.

28 August 2013 thanks for your quick reply.

we want another advice-

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.

kindly guide
CA Ashok Sahu



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