Cenvat credit availability - NGO, Service Tax

[D.V.GUPTA]

ONE OF MY N.G.O CLIENT IS REGISTERED WITH SERVICE TAX DEPARTMENT.THE N.G.O IS RECEIVING ROYALTY FROM A COMPANY AND CHARGING SERVICE TAX FOR USE OF N.G.O NAME . LET ME KNOW PLEASE WHETHER THE N.G.O. CAN AVAIL INPUT SERVICE TAX BENEFIT PAID BY N.G.O TO ELECTRICITY DEPARTMENTAND TELEPHONE DEPARTMENT FOR ITS H.O AND BRANCHES.

Posts / Replies

[sudhir V S]

Dear Mr. Gupta, The CENVAT Credit on the service tax paid on input service in Head office and Branches can be availed if there is a centralised registration. Else the HO can resister as Input Service Distributer and can pass the credit to branch having ST Liability by raising an Invoice. Also Note that no Service tax is charged in Electricity Bill. Telephone, internet, security, bank charges, Insurance etc can be availed