https://www.taxtmi.com/forum/issue?id=109484 Registration depends on centralized billing/accounting: centralised registration if maintained, otherwise separate branch registration. Classification controls value and credit: abatement treats the service as works contract with material value included and no cenvat credit; segregated pure labour qualifies as erection/commissioning service taxed on labour receipts with cenvat credit available. Cenvat credit on inputs and services (including reverse charge) is permitted for taxed services, but common input services require proportionate reversal under the credit reversal rule, and non-excisable goods are treated as exempted goods for reversal computations. en-us Thu, 03 Dec 2015 20:07:17 +0530 Thu, 23 Jan 2025 15:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109484 Registration depends on centralized billing/accounting: centralised registration if maintained, otherwise separate branch registration. Classification controls value and credit: abatement treats the service as works contract with material value included and no cenvat credit; segregated pure labour qualifies as erection/commissioning service taxed on labour receipts with cenvat credit available. Cenvat credit on inputs and services (including reverse charge) is permitted for taxed services, but common input services require proportionate reversal under the credit reversal rule, and non-excisable goods are treated as exempted goods for reversal computations. Discussion-Forum Service Tax Thu, 03 Dec 2015 20:07:17 +0530 https://www.taxtmi.com/forum/issue?id=109484