22 June 2013
CAN WE AVAIL CCR.ON INPUT SERVICES ON MANPOWER SECURITY SERVICES RECD.BY US ON 25% OF TOTAL SERVICE TAX CHARGED IN BILL BY SR.PROVIDER,PENDING PAYMENT OF 75% OF TOTAL SERVICE TAX PAYABLE BY US?
23 June 2013
Yes, you can avail the service tax charged by SP towards his share of tax (25%) once the services are received and used for providing taxable output service by you but withing 90 days such invoice should be paid. You need not wait for taking cenvat credit till you pay your share of tax of 75% which can be taken after remitting the same based on the challan.
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