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Claim of service tax input before registration

This query is : Resolved 

20 December 2011 we are in export of software service and started export of service from Nov-10 and got service tax registration in Apr-11, Just want to check that can we claim the service tax input prior to registration.

20 December 2011 No,
prior period claims can not be admitted.

21 December 2011 Yes. You can claim the input credit of the services even prior to registration. Also please note that in case of credit portion is expensed out in earlier period then you can report the credit availed as Prior Period Income and the same will taxable in the current year.

Also considering the fact that you are exporter then you can claim refund of the service tax. Please note that registration is not required in case you want to apply for the refund.


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