Service tax

SIR,

IN A COMPANY, SERVICE TAX INPUT IS MORE THAN SERVICE TAX OUTPUT EVERY MONTH... IF THE COMPANY TAKES INPUT OF SERVICE TAX THEN A HUGE SERVICE TAX INPUT WILL BE ACCUMULATED AFTER SOME MONTHS..

1 WHETHER IT CAN TAKE INPUT OF PARTIAL BILLS 

OR

2  WHETHER IT CAN STOP TAKING INPUT AFTER FEW MONTHS OR CURRENT FINANCIAL YEAR

THANKS IN ADVANCE