MY QUERY IS REGARDING SERVICE TAX THAT IN WHICH CELL I SHOULD ENTER THE AMOUNT OF SERVICE TAX INPUT CREDIT TAKEN/ADDITION IN ST-3, SHEET NAME (CENVAT), IT SHOULD BE SHOWN IN ROW NO 32 OR ROW NO 33 ( CREDIT TAKEN ON INPUTS OR CREDIT TAKEN ON INPUTS SERVICES DIRECTLY RECEIVED) WE ARE PROVIDING (IT SERVICES) OR (MAINTENANCE AND REPAIR SERVICES). PLEASE REPLY ITS MOST URGENT .
We have to provide the Input credit Details under the head of Cenvat Credit. where we have to fill the opening balance of Service Tax and month wise input , utilization and closing .
As well as we have to fill the details of Education cess.
But my question is that in which heading i should show the (Input credit addition) for the month -under Details of credit in ST-3.. 1) credit taken on inputs or 2) credit taken on input services received directly ,
simply i want to know the meaning of both 1) credit taken on inputs or 2) credit taken on input services received directly.
CAclubindia
