Set of Input Service availed prior to Service Tax Regist.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 January 2010 The assessee registed them self eith the service tax department in June 09 , whether service tax paid on Input services prior to service tax registration will be eligible for credit , please also quote relevant case laws if any is there

Dayal

Dayal (Expert)
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03 January 2010 If service tax is paid on the taxable services rendered for the period priod to June 09, then it will be eligible, but if no service tax is paid/payable for the period priod to june 09 then the same shall not be available.

Judgement are based on the facts of the case and may not be equally applicable to your case, rules are more reliable then judgements.