24 September 2015
where a infrastructure company newly incorporated and starts its operation after 5 year because of construction activity happen in the company .In the mean time it receive input services but do not taken any registration as company are not engaged in providing any taxable service during that period. After 2 year from incorporation company take service tax number and file return. Can the company claim Cenvat credit for 2 years invoices of input service.
CAclubindia
