Dear sir,
IF 'A' IS HEAD OFFICE AND SITUATED IN DELHI AND 'B' IS BRANCH AND SITUATED IN HIMACHAL PRADESH . SIR SUPPOSE HEAD OFFICE 'A' RECEIVED ANY SERVICE . SIR MY QUESTION ONLY THAT CAN BRANCH 'B' TAKE CENVAT CREDIT ON BEHALF OF HEAD OFFICE'A' . SOME NOTES ABOUT ABOVE QUERY 1-HEAD OFFICE 'A' HAVE NO INPUT SERVICE DISTRIBUTOR REGISTRATION 2-SERVICE BILL IN THE NAMED OF BRANCH 'B' ( WHO IS EXCISABLE UNIT)
ANIL JANGID
Branch Office in Himachal Pradesh Can Claim CENVAT Credit if Invoice is in Its Name Without ISD Registration. A discussion on a forum addressed whether a branch office in Himachal Pradesh can claim CENVAT credit on behalf of its head office in Delhi without the head office being registered as an Input Service Distributor (ISD). Participants agreed that if the invoice is in the branch's name, it can directly claim the credit. However, if the head office intends to distribute credit to multiple branches, it must register as an ISD. Some judicial precedents suggest that if only one manufacturing unit exists, ISD registration may not be necessary, but caution is advised to avoid legal risks. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
