Service Tax Input

[Rahul nathan]

Hello Sir,

I have one doubt in service tax input, actually we have registered our service tax under office address, we are not yet intimate our factory address at the time of service tax registration.  But we have been received some service bills received under our factory address with our service registration number. In the case have we take service tax input.

Please guide me & if you have any amendment copy, Please share with me.

Regards

Rahul

Chennai

[YAGAY and SUN]

Department may raise objection in this regard.

[Rahul nathan]

No, but I have doubt whether it is possible or not. without intimation Service tax people accept or not.

[YAGAY and SUN]

Yes, you may seek clarification from jurisdictional Commissioner in this regard.

[Madhav Aphale]

If you are registered  (Registerd for central excise) factory for manufacturing and service is being used for manufacturing activity, and it is being proved inrelation with manufacturing, you can avail cenvat credit, as input service. If this service false under defination of Input service.

[Rahul nathan]

We have register our service tax in office address basis, type of service is GTA,  Erection & Commission. Our manufacturing unit & office location is different place, both are not in single building. in the  case we have received one service invoice to our factory address with our service registration number. Can we take service tax input.

AI Summary

Service tax input credit may require proof of use for manufacturing and can face departmental objection.
Where a service-tax-registered entity has invoices issued to a separate factory address bearing its registration number, input credit may be claimed only if the service qualifies as an input service and is proven to be used in manufacturing; a discrepancy between registered office address and invoice address can attract departmental objection, so seek jurisdictional clarification and maintain documentary proof linking the service to manufacturing activity.