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

AI Summary

Eligibility of Service Tax Credit Confirmed with Centralized Registration: No Need for Separate ISD Registration A query was raised regarding the eligibility of service tax credit following the closure of two units and a change in the registration address to an existing unit. The audit party denied the credit due to the lack of input tax credit distribution registration. An expert clarified that with a Centralized Registration Certificate, there is no need for separate ISD registration. References to relevant case laws and support from other experts confirmed that centralized registration suffices for taking service tax credit, negating the need for additional registration.