Service tax input
This query is : Resolved
CA SAI RAVI PRAKASH
(Querist)
13 October 2014
Dear sir,
Is there any due date for claiming input service tax paid. One client is showing the Input service tax paid for more than 1 year. Is this can be taken for input or it has to be written off.
Please clarify.
Is there any due date for claiming input service tax paid. One client is showing the Input service tax paid for more than 1 year. Is this can be taken for input or it has to be written off.
Please clarify.
13 October 2014
As per new rules of Service tax, you can take avail cenvat credit with in six months from the date of invoice of service provider.
This is in case of entire service tax is payable to service provider.
In case of reverse charge, time limit is different.If further details required, you may mail to ca.ravikumarm@gmail.com
This is in case of entire service tax is payable to service provider.
In case of reverse charge, time limit is different.If further details required, you may mail to ca.ravikumarm@gmail.com
PAWAN KUMAR
(Expert)
13 October 2014
Dear Sir,
As per amendment in the Cenvat Credit Rules,2004 by Notification No.21/2014-C.E.(N.T.) Dated 11.07.2014 applicable from 01.09.2014, Any manufacturer or output service provider shall not take cenvat credit after six months of the date of issue of any documents prescribed under rule 9(1) of Cenvat Credit Rules, 2004. Accordingly If your client invoice is older than six months from the date of issue of invoice, It is not claimable.
As per amendment in the Cenvat Credit Rules,2004 by Notification No.21/2014-C.E.(N.T.) Dated 11.07.2014 applicable from 01.09.2014, Any manufacturer or output service provider shall not take cenvat credit after six months of the date of issue of any documents prescribed under rule 9(1) of Cenvat Credit Rules, 2004. Accordingly If your client invoice is older than six months from the date of issue of invoice, It is not claimable.
CA SAI RAVI PRAKASH
(Querist)
13 October 2014
Thank you for reply,
From that notification:
If i have to claim any input from 1.09.2014 onwards the invoice date should not exceed 6 months.
Is it correct?
From that notification:
If i have to claim any input from 1.09.2014 onwards the invoice date should not exceed 6 months.
Is it correct?
PAWAN KUMAR
(Expert)
14 October 2014
Yes,Cenvat will only available up to six months from the date of issue of invoice or bill. after six month, cenvat will not admissible.
CA SAI RAVI PRAKASH
(Querist)
14 October 2014
Sir,
I heard if it is shown in ST3 return then that time limit is not applicable it seems. Is there any such rules. Please clarify
I heard if it is shown in ST3 return then that time limit is not applicable it seems. Is there any such rules. Please clarify
PAWAN KUMAR
(Expert)
15 October 2014
Dear Ravi Ji,
No such rules as per my view.
No such rules as per my view.
CA SAI RAVI PRAKASH
(Querist)
22 October 2014
Sir, my client he is not paying RCM liability for more than 6 months.he is showing the input portion in assets and liability in current liabilities, is input can be claimed if he paid now
PAWAN KUMAR
(Expert)
27 October 2014
Dear Ravi Ji,
As under the RCM, input will be available only after payment of applicable service tax.As your client is not discharging his liability for more than six months but he is now paying the full liability along with interest, Input can be claimed as the service relates prior to the amendment in rules 4(7) of Cenvat Credit Rules, 2004 effective from 01.09.2014. Invoice issued after this 01.09.2014 will eligible for the amendments. Invoice issued prior to this date will out of the purview of this amendment as per my view. Therefore you need to pay the entire liability along with interest and take the claim as cenvat credit.
As under the RCM, input will be available only after payment of applicable service tax.As your client is not discharging his liability for more than six months but he is now paying the full liability along with interest, Input can be claimed as the service relates prior to the amendment in rules 4(7) of Cenvat Credit Rules, 2004 effective from 01.09.2014. Invoice issued after this 01.09.2014 will eligible for the amendments. Invoice issued prior to this date will out of the purview of this amendment as per my view. Therefore you need to pay the entire liability along with interest and take the claim as cenvat credit.
CA SAI RAVI PRAKASH
(Querist)
27 October 2014
For example, in case of Rcm of supply of man power the 25% portion can be claimed once invoice is recieved. Is it correct?
PAWAN KUMAR
(Expert)
28 October 2014
Yes, It can be claimed.
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