05 January 2016
An assessee is only a provider of output service. He got his service tax registration on 03.09.2015. He received some input services where the Invoice date was 01.09.2015. Can he avail the CENVAT of Invoice dated 01.09.2015.
05 January 2016
It does not need any case law requirement is rule 2,9,3 where registration is not the pre condition law has specified no limitation u r definitely eligible
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