Service tax input credit on advance payment

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

23 January 2014 Dear Experts,
Whether Service receiver can take of input credit on advance payment made. When/how will be take. Pls refer section/notification/clarification/etc.

Thanks in advance

Ankit Varia

Ankit Varia (Expert)
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23 January 2014 Service Tax credit can only be availed when the service provider has issued an invoice stating the service tax amount in it.

In short he should charge service tax in first instance for you to claim.