Input credit

Queries 872 views 4 replies

padmakumar

Risk Manager

32 Points Posted on 28 April 2011

Dear Sir,

A company is a service provider (supply chain mgmt and logistics) having many offices including regional office and HO. Regional office and HO are not providing any services directly to the customers (in terms of its business nature) but having administrative control over other offices to provide / maintain quality of services offered. In this case, whether the Regional office / HO office can avail CENVAT credit against revenue / capital expenditure (eg. Revenue: Telephone, Electricity, Transportation facility to its employees etc.. Capital exp such as rennovation / construction of office premises, assesories and equipments, furniture & fixtures etc. supposed to be used at RO / HO )

Thank you,

Replies (4)

U S Sharma

glidor@gmail.com

21068 Points Posted on 28 April 2011

a centralized registration which includes all such branches in single registration will solve your prob.

Durga prasad Ambati

Taxation Pursuing CA

737 Points Posted on 28 April 2011

Originally posted by : U S Sharma
	a centralized registration which includes all such branches in single registration will solve your prob.

yes im agree with YOU SHARMAJI.. SIR

Madhukar N Hiregange

Chartered Accountant

39039 Points Posted on 28 April 2011

There is afacility of input service distributor for all service providers. The ST-1 maybe refiled to include all the places where the services are provided and declare the HO as the place for availment of credits.

Pinky Agarwal

Chartered Accountant

426 Points Posted on 28 April 2011

Originally posted by : Madhukar N Hiregange
	There is afacility of input service distributor for all service providers. The ST-1 maybe refiled to include all the places where the services are provided and declare the HO as the place for availment of credits.

Yes, i agree with Madhukar Sir..