Service tax input on expenses incurred prior to registration.

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Chandra Kumar (Querist)
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09 January 2008 Can anybody tell me as to whether it is possible to claim service tax input on expenses both capital and revenue in nature incurred before registration under the service tax rules ? If yes , upto what duration ?

pls inform me as to the relevant section/rule/circular no, etc.,

Dayal

Dayal (Expert)
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12 January 2008 one question, do you have any previous liability to be discharged after taking registration

If yes, then you can avail the credit.

There is no specific case law, but there are ample caselaws in respect of excise duty credit that can be availed when demand is raised for previous period and credit was forgone.

for more details visit https://www.caclubindia.com/homepage/DM Associate