Only 100 % service tax paid can avail service tax input.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 March 2016 only 100 % service tax paid whether to service provider or under RCM can claim service tax input

or on partially payment of service tax paid to service provider or under RCm whether I can avail service tax input.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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19 March 2016 As per Rule 4(7) of the CCR cenvat credit may be taken for service tax on input services payable under reverse charge , forward charge and partial reverse charge. For services under reverse charge the credit is available subject to the payment of service tax.