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    <title>CENVAT CREDIT AVAILED FOR A BRANCH WHICH DIDN T HAVE SERVICE TAX REGISTRATION</title>
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    <description>Advises that if the registered office is the billing authority for a branch, the taxpayer may use centralized registration to utilize the branch&#039;s CENVAT credit; otherwise the branch must obtain its own service tax registration to avail credit.</description>
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      <description>Advises that if the registered office is the billing authority for a branch, the taxpayer may use centralized registration to utilize the branch&#039;s CENVAT credit; otherwise the branch must obtain its own service tax registration to avail credit.</description>
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