Input service tax credit amount

This query is : Resolved

Rahul Agarwal (Querist)
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13 November 2013 Suppose a service received an Invoice from Service provider with following details-

Service Provided Rs. 18000
Service Tax Rs. 2225
Total Rs. 20225

Now service receiver has paid to provider Rs. 18000 in full and final settlement.

Can the service receiver claim Input Service Credit of Rs. 2225 while providing service in future?

Or will service receiver assume Rs. 18000 as inclusive of Service tax and Take credit for Rs. 1980 by back calculation??

CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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13 November 2013 On receipt of Invoice- Full credit can be availed- 2225/-

on completion of 3 months from the date of Invoice- Reverse/pay the cenvat credit on unpaid amount. (i.e. Rs. 2225-1980).