Service tax

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,We are exporter of service and having 3 branches in India. However we registered with the service tax only head office, whereas we get vendor bills and receiving service in all the branches. Now my question is can we get cenvat refund for all the branches or only the registered office.

AI Summary

Exporter Must Centralize Registration to Claim Cenvat Refunds for All Branches, Per Cenvat Credit Rules Guidance. An exporter of services with three branches in India sought clarification on whether they could claim a Cenvat refund for all branches or only their registered head office. Experts advised that centralized registration at the head office is necessary to claim refunds for all branches. Without such registration, refunds can only be claimed for the registered office. The exporter, exempt from service tax due to being a 100% service exporter, questioned the Cenvat Credit Rules regarding restrictions on refunds for unregistered branches.