Service tax - cenvat credit - expiry period

HI, there is a time limit for availing the CENVAT credit which is 1 year from the date of invoice (prior to this there was a limit of 6 month). However once it is availed and showed in the service tax return, then there is no limit for utilisation, it can be carried forward to any years.

SBC paid on input services will be a cost since it will be not availble for cenvat credit.

KKC paid on input services will be claimed as cenvat credit against KKC liability on output services..

Hope above clarifies.

Service tax credit cannot be utilised against payment of SBC/KKC. Further, credit of service tax available as per return ( timely availed) can be utilised for payment of output service tax ... 

Thank You Very Much Sir