Whether services availed at marketing office or purchasing office etc outside factory premises can be called input service?
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Input service
Replies (1)
1) you should have "centralized registration under service tax" covering all such units
2) your such services must qualify for "input services" to be consumed or in relation to your "taxable output services" / "exicsable goods manufacture"
if above two conditions confirms then you are eligible to take input credit.
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