03 March 2015
Dear expert. in FY 2013-14 My turn over was below the exemption limit hence i have not charged ST from 1/4/2014 however from 17/12/2014 my turnover has been exceed the exemption limit and i have started charging ST from 17/12/2014. now the Query is.. as i have above mentioned i have started charging ST from 17/12/2014 in this FY 2014-15 but can i avail ST input before 17/12/2014 or not
03 March 2015
The provider of taxable service shall avail the CENVAT credit only on such inputs or input services received, on or after the date on which the service provider starts paying service tax, and used for the provision of taxable services for which service tax is payable.