Service tax & excise duty setoff

[Mukund Honkan]

1. If  a company is having different locations providing taxable services under Service tax whether Service tax registration is separate for each state?
2. Can we claim  Service tax input against excise output  & vice versa ?
3. Can we claim sevice tax input at one state against excise output at another state

 Pl. let us know with supporting sections regards Mukund M Honkan

[YAGAY and SUN]

Replies to your queries:-

1. In this scenario you may opt for Centralized Registration Certificate from Service Tax Department.
2. Yes, it is allowed and can be used interchangeably.
3. No, it is not allowed since the R.C.No. is issued unit wise depending on the PAN.

AI Summary

Service tax and excise setoff allowed within same unit; centralized registration optional but credits not transferable across units.
Service tax registration for multiple service locations may be consolidated by obtaining a Centralized Registration Certificate. Cross utilisation of service tax and excise input credits is permitted, but credits cannot be used across different units or states because the registration certificate number is issued unit wise tied to the PAN.