Availment of cenvat credit

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A Certain unit manufacturing excisable goods is having its manufacturing unit at one place and its corporate office at another location (different city). The bills towards certain INPUT services received at both the corporate office and factory are raised in the name of CORPORATE office only. It may please be clarified whether the unit(factory) is eligible to avail the credit of Service Tax paid by the CORPORATE office or not

AI Summary

Manufacturers Can Claim Cenvat Credit for Services Billed to Corporate Office by Following Proper Procedures, Including ISD Registration A manufacturing unit with its factory and corporate office in different cities inquires about availing Cenvat credit for service tax paid on input services billed to the corporate office. Respondents agree that the factory can claim Cenvat credit if proper procedures are followed. Suggestions include obtaining an Input Service Distributor (ISD) registration, applying for centralized registration, endorsing invoices with a rubber stamp indicating business use, and transferring input services through ISD invoices after amending registration according to service tax rules.