Service under partial reverse charge

Amount of CENVAT Credit available in the invoice, i,e., 25%, can be availed on receipt of the invoice by the Service Receiver.

1. U can Avail Credit of Both 25 % and 75 %

2. Availment of 25 %  - on date of Invoice

3.Availement of 75 % - on date of Payment through GAR - 7 challan

4. time Limit for Taking Credit : rule 4(1) CCR : CC should be taken Within 6 Months from date of issue of any duy paying document ( Invoice , BOE , GAR - 7 challan etc. as applicable )

Note : time limit is only for ' taking credit'  There is no time limit for utilization of CC . Once you ' take' credit in your records , you can utilize it any time without any time limit

HOPE YOUR QUERRY IS RESOLVED !

25% on date of receipt of invoice not on date of invoice.

Rest as said above.