04 September 2012
-Service applicable on Service Provider(CISF) wef 01.04.2009 -Registration taken by Service Provide(CISF) on 23.07.2009 -Supplementary invoices issued by Service Provider(CISF) for service tax amount for the period 01.04.2009 to 23.07.2009. Whether CENVAT credit is available to the service receiver for the period 01.04.2009 to 23.07.2009 when the service provider (CISF) was not registered.
05 September 2012
Yes no as such issue is there in such cases..The only condition to take credit of input service is that such service should be used to provide taxable service...