I hv two cases regarding availment of credit of service tax paid
1) Suppose A manufacturing company pays service tax on the services renders to it one location which is exempts from excise, wheather a company can take credit of the same to be utilized against other branches.
2) Wheather credit of service tax be available if company pays service tax in relation to a location where only R & D Lab is in operation and no manufacturing will be done in near future also.
tax paid at one location can be used to pay tax at other locations. Service tax credit at one location can be transfered to other location through the mechanism of Input service distributor.
It must also be made sure that service tax paid is for providing taxable service or for manufacturing on which excise is paid.
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