CENVAT Credit, Service Tax

[Deepak Birla]

We have manufacturing units all over India.

We often come across these cases where invoices shall be in the name of one unit. Later on, the total costs including taxes & duties are debited to other units through inter division accounts.

 We seek first unit to get revised invoices of the parties to enable us to avail CENVAT. This has been hard for both of us (transferee and transferor) .

If one unit gives debit to second unit  with service tax/excise duty where invoice is in the name of other unit whether CENVAT is available to second unit.

 Please clarify the position.

Posts / Replies

[Pradeep Khatri]

Get the registration either under LTU (Transfer of CENVAT credit) or get the registration  under ISD (for service tax) or you should have Centralized Registration Certificate (for Service Tax).

 

[Deepak Birla]

Sir,

Each unit is registered separately with Excise Authority and they all provides output services. in that case If one unit gives debit to second unit  with service tax/excise duty where invoice is in the name of other unit whether CENVAT is available to second unit.

 Please clarify the position.