Cenvat

This query is : Resolved

Sowmya.S.Balan

Sowmya.S.Balan (Querist)
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20 June 2013 dear sir
whether credit of service tax paid on gta service during the year for earlier years available during the current year

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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20 June 2013 Hi,
You can claim the cenvat credit.

Sowmya.S.Balan

Sowmya.S.Balan (Querist)
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20 June 2013 dear sir
can u please quote section or rule

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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20 June 2013 under reverse charge mechanism the condition for claiming input is first you should pay then you can claim the cenvat credit.
for more information read the article:

https://www.caclubindia.com/articles/reverse-charge-methodology-under-service-tax-16364.asp