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,
CAclubindia
