Dear Sir/Madam,
My client having an existing registration, had applied for centralized registration since 13/08/2012, since one more place was taken for prividing service. The issue is that the status of the application in the portal still shows "Application under Approval".
I have taken several rounds to the Range Office, Division Office and the Commissioner Office (Head Quarters), who have filed to provide an efficacious result. The hard copy of the ST-1 with seal, signatures along with all required documents (including the previous stamped ST-2) was submitted with the concerned range office. The range office have forwarded it for furtherprocessing, which is evident from a self-generated mail from ACES, which says "This is to inform you Amended ST-2 has been forwarded". They even tried to track as to why and where it is stuckup but it still remains a mystery. My visit to division office was also futile as the AC said he has not received any ST-2 for further processing.
In the circumstances, I have interpreted the statute regarding registration as below:
The Registration certificate should be issued within a period of seven days from the date of submission of application ST-1 along with all relevant details/documents. In case the registration certificate is not issued within seven days, the registration applied for is deemed to have been granted. [Rule 4(5) of the STR, 1994].
The abovesaid is as per a FAQ dt.01.09.2010 issued by the CBEC.
My limited query are:
1. what should be my next approach for obtaining the ST-2.
2. In case it is not issued in time whether my client on the basis of the above interpretation of the statute be able to utilize the CENVAT credit of the added unit in the centralized registration in paying off the Service Tax liability.
3. Will a seperate registration No be generated for the Centralised Registration or the Registration No. will remain the same.
