Input Service Distributor

[P S SATYA NARAYANA]

Dear Sir,

The Company turnover is from sale of  both Excisable and Non-excisable products.The Company is having a EOU (excisable product).  The Comapny is in the process of completing its SAP implementation.

Can the Comapny distribute the Service Tax paid on the invoice  received for implementation to EOU which is producing Excisable products ?

The Company is in the process of ISD registration.  However some of the services bills have already been made in the current FY.  Whether distribution can be made for the ST payment made prior to the ISD registration.

Should Company obtain a separate AMC(for SAP maint)  for  EOU to calim Service Tax refund ?

regards

P S Satyanarayana

 

AI Summary

Company Seeks Clarity on Distributing Service Tax for SAP Implementation Before ISD Registration; Tribunal Judgment Cited A company involved in both excisable and non-excisable product sales, including an Export Oriented Unit (EOU) for excisable products, is implementing SAP and inquires about distributing service tax paid on SAP implementation invoices to the EOU. The company is in the process of registering as an Input Service Distributor (ISD) and seeks clarification on distributing service tax payments made before ISD registration. A respondent cites a favorable tribunal judgment allowing CENVAT credit distribution prior to ISD registration, referencing a specific case. The original inquirer requests further details on the tribunal decision, which are subsequently provided.