Service tax credit - rcm

1) If payment made as due for ST payments made for say Dec 15 in 5/6th Jan 16 then credit only available only in Jan.

2) 1 year for the date of payment of challan for inputs services referred to by you as per Rule 4(7) of the CCR. For inputs it is Rule 4 (1).

Dear Sir,

We are depositing ST on the same month ( which month the amount paid to the consultant ), say example if we paid in Dec then we are depositing ST in Dec, and I am taking credit in Dec --- Is it correct or I have to take credit in Jan.

Regards

Jayanta