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Cenvat credit on advance payment of service tax.

This query is : Resolved 

18 February 2014 we can avail service tax input credit on advance payment and also provisional entry of service tax input ..
In Advance Thanks.

19 February 2014 Rule 4 of the CENVAT Credit Rules, 2004 explains the conditions for allowing CENVAT credit. In that sub rule 7 states that the CENVAT credit in respect of input service shall be allowed, on or after the day on which the invoice, bill or, as the case may be, is received:



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