Credit eligibility of Service tax

[Srivatsan Krishnamachari]

Dear Experts,

I need clarification on below issue.

Previously we are having 4 units and we have taken Centralized Service Tax registration. Now 2 units got closed and registration address is changed to the existing unit. Still we are taking credit of the Service tax amounts on the bills address in the name of Registered office also. Audit party denied the credit saying we do not have registration of input tax credit distribution registration. Our registered office is recently taken and incorporated in the ROC.

Can i get any notifications or case laws in favor of us.

Thanking you in advance.

Srinivas

[KASTURI SETHI]

When you have got Centralised Registration Certificate, there is no requirement of registration of ISD. The person who has raised this objection, is not fully conversant.

[Srivatsan Krishnamachari]

Dear Sir,

Thank you for your reply. Can you please provide me circular/notification/circular on this or any case laws supporting this.

Thanking you,

Srinivas

[KASTURI SETHI]

2016 (42) S.T.R. 86 (Tri. - Del.) - 2014 (10) TMI 895 - CESTAT NEW DELHIBHANSALI ENGG. POLYMERS LTD. Versus COMMISSIONER OF C. EX., BHOPAL

[Ganeshan Kalyani]

Sir Kasturi Sir, I agree that if centralised registration is taken then no need for ISD registration. Thanks.

AI Summary

Centralised registration removes need for ISD registration, permitting service tax credit for invoices in the registered office name.
The taxpayer with a centralised registration moved its registration address after closure of units and continues to claim service tax credit on invoices in the registered office name; audit denied credit for lack of separate Input Service Distributor registration. Contributors assert that centralised registration obviates the need for ISD registration and cited tribunal authority in support.