Cenvat credit on bill of works contractor

To my knowledge, no period has been specified for availing credit of service tax. If the works contractor issues a fresh invoice in lieu of the old one or issues a debit note refering to the old bill, and such bill or debit note contains all informations such as STR no., address of Service Provider, type of service, etc. there should be no objection in taking credit of such service tax paid.

You can also refer to rule 9 of CENVAT credit rules, 2004 and point number 4 of Notification No.10/2007-CE (NT) dated01.03.2007. the links are given below:

https://www.cbec.gov.in/excise/new-cenvat-rules.htm

https://www.cbec.gov.in/excise/cx-act/notfns-2k7/cent10-2k7.pdf

Hope this clarifies your doubt.

There is no time limit for availment of ELIGIBLE credit used for provding taxable services provided that the service reciver is not claiming abatement / deduction where input service credits are barred [ ex Not. 1/2006]

Further in this FA 2011 there is a condition that where the ST has been recovered under the extneded period of limitation of fraud collusion/. supression etc, then the receiver is not eligible. Prior to  this year there was no such condition. 

BUT THE QUESTION IS THAT SERVICE TAX WAS NOT LEVIED BY WORKS CONTRACTOR  AT THE TIME OF ISSUE OF BILL BUT AFTER THE NOTICE FROM SERVICE TAX DEPT. THEY ARE  ASKING FOR SERVICE TAX FROM THE ASSESSEE. CAN SUCH SERVICE TAX PAID BY ASSESSEE TO WORKS CONTRACTOR BE CLAIMED AS CENVAT CREDIT ? PLEASE KEEP IT IN MIND THAT SERVICE WAS PROVIDE 5 YEARS AGO & AT THAT TIME SERVICE TAX WAS NOT CHARGED FROM ASSESSEE.