24 August 2013
An asseessee is registered under service tax in the month of January 2013 as his gross receipts exceeded Rs.10 lakhs in the month of January itself. Can he take credit of service tax paid by him in the month of November/ December?
24 August 2013
There is no restriction on availing the CENVAT credit on input service received even before the date of registration, if the service is used in or in relation to provision of the out-put service.
By the way, you can avail the benefit of exemption notification No. 33/2012 upto the value of Rs. 10 Lakh
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case