Service tax input

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Querist : Anonymous (Querist)

30 October 2014 service tax input avail what document is required under mormal and under reverse charge mechanism.

Annu Agarwal

Annu Agarwal (Expert)
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30 October 2014 In case of normal services where reverse charge is not applicable,cenvat credit is availed on the basis of receipt of valid invoice,bill or as the case may be ,challan refered to in Rule 9 of Service tax Rules .

In case of partial reverse charge ,cenvat credit is available on the input services only when payment is made for the service and the service tax thereon.
So valid documents would be challan copy as proof of payment of service tax and bank statement copy as proof of payment of value of service .

In case of full reverse charge ,cenvat credit is available on the input services only when payment is made for the service tax .(applicable w.e.f from 11.07.2014)
So valid documents would be challan copy as proof of payment of service tax.