Ccr. on input services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 June 2013 IN A REAL ESTATE CO,IN CONSTRUCTION SERVICE IN WHICH WE ARE AVAILING 75% ABATEMENT,WE CAN AVAIL CCR.ON INPUT SERVICE RECD.BY US FROM 01-07-2012.BUT I WANT TO ASK A QUESTION,CAN WE AVAIL CCR.ON INPUT SERVICES RECEIVED BY US BEFORE 01-07-2012 & BILL IS ALSO RAISED BY SERVICE PROVIDER BEFORE 01-07-2012, BUT BILL BOOKED BY US AFTER 01-07-2012?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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13 June 2013 yes you can as prior to 1.7.12 also the ccr of input service was allowed to be taken with few conditions same as now mentioned in 2(l) of cenvat credit rules.

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Querist : Anonymous

Querist : Anonymous (Querist)

14 June 2013 ALSO I WANT TO ASK,WE CHARGE CUSTOMERS FOR CONSTRUCTION SERVICE AS WELL AS PREFERENCIAL LOCATION SERVICE,CAN WE AVAIL CCR.ON INPUT SERVICES RECEIVED FROM 01/04/2012 ON PLC SERVICE AS BEFORE 01/07/2012,THERE WAS NO RESTRICTION ON AVAILING CCR.ON INPUT SERVICE FOR PAYING S.TAX ON PLC SERVICE.

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