Urgent query of service tax cenvat

VIMAL MIHSRA (Executive-Accounts) (24 Points)

05 February 2014  

Can I take cenvat in Service Tax If I pay an amount to consultant excluding service tax,

e.g.

There are three bills of Consultant amounting to Rs. 337080/- (Rs. 112360/- each month) including service tax. Now I pay Rs. 300000/- against these bills (excluding service tax amount).  Can I still take cenvat credit of two bills (i.e. Rs. 12360 +  12360) assuming that I have paid the amount with service tax (i.e. Rs. 112360 + 112360) ?

and what If I pay Rs. 100000/- against one bill in one month & Rs. 100000/ against second bill in other month. Can I take cenvat credit of one bill (i.e. Rs. 12360/-) in second month assuming that I have paid amount with service tax ?

Thanks.