Hi
We are Manufacturing firm having head office in Delhi and manufacturing plant in Jaipur. HO is registered as input service tax distributor. Jaipur plant has separate excise duty and service tax registeration.
Now our Jaipur plant took some services from one of my service vendor. Vendor has charged service tax on bill. Service was provided in Jaipur plant. But the bill is in name of our head office at Delhi.
So please tell me who is elligible to take credit? - Wether Jaipur (where service was given) or it is Delhi (in whose name bill was raised). At present expense and vendor is booked in Jaipur but we take credit in Delhi head office (since bill is addressed to Delhi) and then pass on that service tax credit to Jaipur plant.
But I think, since service was provided in Jaipur plant, it can straight away take the service tax credit.
Please provide with some service tax rule number, or some link.
CAclubindia
