I am dealing in computer trading business. I have made a contract with dell that whatever advertisement expenses made by us during a month they will reimburse 66.5% of same. I have made advertisement expense in June 2011 amounting Rs. 1067405/- (incl service tax of Rs. 139618/-) and Dell has reimbursed advertisement expenses made during June 2011 amounting Rs. 707557/-. My question is Whether I have taken service tax credit of Rs. 139618/- or I have taken service tax credit on differential amount of Rs. (1067405-707557)=Rs.359848/-