Input credit on service tax reverse charge

This query is : Resolved

CA girl (Querist)
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17 May 2013 When can the service tax paid by the service receiver on reverse charge basis be claimed?

1. When the bill for the service is paid; or

2. When the service tax is paid to the government?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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20 May 2013 only after the both (service value and service tax) has been paid.

clearly mention in rule 4(7) of cenvat credit rules.

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CA Chandra Kishore Bajpai

CA Chandra Kishore Bajpai (Expert)
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21 May 2013 CENVAT Credit can be availed after payment of Value of service & service tax and same should have be paid with in six months of the date of Invoice.

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