Service Tax Input Credit

HASIQ ISMAIL (PURSUING CA FINAL ) (110 Points)

23 December 2010  

Dear Friends,

                  Our Client is eligible to avail Sercice Tax Input Credit, on the  year end They had made a provision entry for outstanding expenses  it includes Security Charges and its Service tax. Whether Is it allowable to avail Service tax input credit on the year end itself based on the Provision or  in which month they actually made payment to the Creditors.