Service tax credit availment

[Asked by Guest]

Dear Sir,

If we make payment to service provider having different name of same entity having same service tax registration and we had availed credit of the service tax paid by the vendor.So whether it would create any dispute to us.please explain.thanks and regards.

[Deepak Aggarwal]

Hello, in whose name, service tax regn.has been received, credit will be allowed only for those. Thanks

[Rajagopalan Ranganathan]

Sir,

Service tax paid can be availed as credit by a manufacturer of dutiable excisable goods or an output service provider. Since Service Tax Registration is based on PAN two different persons cannot be registered under same registration number.

AI Summary

Service tax input credit depends on registration name and PAN alignment before claiming credit.
Service tax input credit is available to a manufacturer of dutiable goods or an output service provider only if the service tax registration is held in the claimant's name; registration is PAN based and two different legal persons cannot share the same registration, so credit is contingent on the registration and PAN corresponding to the claimant.