https://www.taxtmi.com/forum/issue?id=111661 Excise registration for a C&F godown is required if the godown is owned or leased by the manufacturer and removals to customers occur from that premises; removals determine duty liability and provisional assessment may apply. If the godown is operated by a non-excise C&F agent who does not pass on credit, excise registration need not be taken for the godown, but VAT/CST registration as an additional place of business is required and the C&F agent must obtain service tax registration for commissionable services. en-us Mon, 20 Mar 2017 15:40:39 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111661 Excise registration for a C&F godown is required if the godown is owned or leased by the manufacturer and removals to customers occur from that premises; removals determine duty liability and provisional assessment may apply. If the godown is operated by a non-excise C&F agent who does not pass on credit, excise registration need not be taken for the godown, but VAT/CST registration as an additional place of business is required and the C&F agent must obtain service tax registration for commissionable services. Discussion-Forum Central Excise Mon, 20 Mar 2017 15:40:39 +0530 https://www.taxtmi.com/forum/issue?id=111661