CENVAT CREDIT AVAILED FOR A BRANCH WHICH DIDN'T HAVE SERVICE TAX REGISTRATION

[NARESH PAREEK]

MY CLIENT IS A COMPANY HAVING ITS REGISTERED OFFICE AT KOLKATA (SAY) AND BRANCH OFFICE AT JALPAIGURI. THE COMPANY IS REGISTERED UNDER SINGLE PREMISES REGISTRATION AT KOLKATA BUT ARE UTILISING CENVAT CREDIT OF JALPAIGURI ALSO. NOW, THE DEPARTMENT HAS ASKED THE PAPERS. CAN CENVAT CREDIT BE UTILISED ? IS THERE ANY CASE LAW FAVOURING OUR SITUATION.

AI Summary

Cenvat credit utilisation: centralized registration may permit using branch credit if registered office is billing authority.
Advises that if the registered office is the billing authority for a branch, the taxpayer may use centralized registration to utilize the branch's CENVAT credit; otherwise the branch must obtain its own service tax registration to avail credit.