03 November 2013
The party is not paid the value of service imported but service tax portion on this transaction is already remitted to the government. can the service tax paid in this case be claimed as input credit without paying the party???
05 November 2013
In cases where the service recipient has to pay the service tax, the GAR - 7 Challan is the source document for Input Credit. The tax invoice is only of secondary importance, if the same has been received. In case you have received the invoice, still unpaid,on the strength of GAR - 7 Challan you can avail of the Input Credit.