Reg Service Tax

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When a limited company (Manufacturing Company) in AP, when branch are at mumbai & chennai, but from AP the expenes are paid to branchs then can we take Service tax Credit on bills raised @   Branches, centralised billing is there at main branch(AP). Actually the branch are for name sake only not recognised legally.....

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if you are registered as centralized billing system than yes you can take input credit of service tax of your branches in H.O.

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