Input on tax paid under reverse charge

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Krishna Murthy

Krishna Murthy (Querist)
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22 July 2013 Sir,
can input be claimed on the service tax paid by the service receiver under reverse charge.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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22 July 2013 Yes, it can be claimed after payment of that particular expenses. but input on reverse charge cannot be used for payment of service tax under reverse charge. you can use and utilise for other service tax payments

Ganeshbabu K

Ganeshbabu K (Expert)
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22 July 2013 1)Cenvat credit cannot be used to pay tax by service receiver. Service tax as to be paid by cash only i.e. GAR-7 challan.

2)Once paid, Cenvat credit can be taken if otherwise it is his eligible ‘input service’.

3)Tax should be paid under service tax registration number of service receiver and included in his return as he is liable to pay service tax.

Thanks & regards
Ganesh babu k

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