Hi to all,
Service tax paid to security charges for one of the plant( which is located outside the state)of the company where Strategic raw material is being processed for the production of the main product.
Payment is made by the company. Can service tax credit can be used by the company in this case.
Pls reply..
Thanks in Advance..
if the place is included in your Service tax registration ( centralized registration) then Input credit available, otherwise not.
Thanks for the reply.
How to find whether the place is included in the service tax registration.
check your ST-1 online(ACES), or follow the registration certificate.
If the plant is a excise registered premises then credit would be available there. Otherwise the HO/ Main factory should be registered as an Input Service Distributor. A letter indicating the status is preferable tobe filed with revneu and dated acknoweldgement obtianed.
Chirag N Shah & Associates
Mumbai
CA Inter
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