time limit for taking Input Service Tax Credit

[RAMNIRANJAN KANDOI]

Kindly give case laws for taking Service tax credit even after one or two years as there is no time-limit for taking Credit

AI Summary

No Strict Time Limit for Claiming Input Service Tax Credit, Reference Case: M/s Central Bank Of India Vs CCE & ST A discussion on a forum addressed the issue of the time limit for claiming Input Service Tax Credit. One participant sought case laws supporting the claim of service tax credit even after one or two years. Responses included a reference to a case, M/s Central Bank Of India Vs CCE & ST, suggesting that there is no strict time limit. Another participant highlighted the need to show input credit in the ST-3 returns upon receiving the invoice and advised filing a revised return if initially omitted. A third response affirmed that there is no time limit for claiming the credit.