Service tax input

Hello All,

 

When can i avail Service Input Credit - at the time of Invoice or Payment or Whichever is earlier. 

Kindly also provide the source

Replies (3)

at the time of invoice but payment should be made within 3mth from the date of invoice.

 

What if I have made advance payment

As a service provider, i have recieved payment in June Month

and also For service tax input, i have made the advance payment in the month of june, but i ll be receiving bill in the month of july end.

So now when can i avail Service tax Input 

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