TaxTMI 
TaxTMI 
Service tax
29 Jul 2015 
5 Replies 
1903 Views Asked by
Centralised registration enables cenvat refund claims across branches under service tax law; otherwise refunds limited to branch jurisdiction.
Centralised registration at the head office governs entitlement to claim Cenvat credit refund for services received across multiple branches; with centralised registration the head office may claim the refund from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over the registered head office. In the absence of centralised registration, each branch must claim refunds through the Assistant/Deputy Commissioner of Central Excise having jurisdiction over that branch, and unregistered branches cannot have refunds processed via the head office registration. (AI Summary)
Centralised registration at the head office governs entitlement to claim Cenvat credit refund for services received across multiple branches; with centralised registration the head office may claim the refund from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over the registered head office. In the absence of centralised registration, each branch must claim refunds through the Assistant/Deputy Commissioner of Central Excise having jurisdiction over that branch, and unregistered branches cannot have refunds processed via the head office registration. (AI Summary)
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.