Centralised service tax & excise registration

[Narendra Soni]

Dear Experts,

1.Can two units having separate central excise registration can obtain centralised service tax registration.PAN of both the unit is same.

If yes,How can be filed cenvat detail in ER.1 of each unit.

2.Can two units located in same Division & commissionerate but in different Range obtain centralised excise registration.

Kindly suggest.

AI Summary

Centralised service tax registration enables consolidation of accounting and ISD credit distribution while preserving separate unit filings.
Centralised service tax registration is available where a common centralised accounting and billing system exists and is optional for assessees. The central office may act as an Input Service Distributor to allocate common input service credits to individual units using the prescribed allocation formula, and the returns and filing systems accommodate centralised reporting. For excise, while consolidated registration may be possible under specified criteria, separate registrations are often preferred for clearer accounting, costing and compliance, and unit returns must reflect ISD-distributed credits.