Input service tax of earlier months

Yes, in my perception, particularly when the period for filing of Return for July to Sept 12 is not over yet. But make sure that closing balance of cenvat credit in ST3 filed as at 30th June is same as that on 1st July.

Regards,

yes you can even revise the return for the first quarter.

Even though you have not availed cenvat credit of service tax paid on input services which you are using for providing TAXABLE output services, the same can be availed now in the current month and set off against your service tax liability. There is no time limit prescribed under Cenvat credit rules for maximum period within which cenvat credit can be availed. hence you can take set off such cenvat credit not taken earlier and pay offf your output service tax liability accordingly.

Thanks and Regards,

Manoj B. Gavali