Can we book reverse charge basi bill service tax as st input

Dear Sivkumar,

Please refer definition of Input service. According to it if your are service tax provider or manufacturer then only you take input credit for service tax.

Further yes you can take CENVAT credit on service tax paid on reverse charge basis but can not utilise the normal CENVAT credit against the tax liability of service tax on reverse charge.

Thank you Mr. Ashok Agarwal.  We are a service provider. As per your suggestion ,we can take input credit from reverse charge basis bills and the payable amount can will pay from available Input tax. but we cant use CENVAT. Is it?