Take input credit in Which Month

[Laxmaiah Vanamamula]

Dear sir,

we have registered manufacturing unit  and also have Registration with Service on GTA

Query: we paid Service  tax in online on  05.09.2013  on Freight for August, 2013

we eligible to take credit above  paid amount  in August Month or September  month,

Please clarify it ,

Thanking,

V.Laxmaiah 

[Mahir S]

GTA Credit may be availed anytime after making payment thereof, preferable in cash.

AI Summary

GTA credit availability may be claimed after payment, and input credit is preferably taken in cash. GTA credit may be availed any time after payment of the service tax, and it is preferable to claim such input credit in cash; the credit is not confined to the service period but can be taken in the return period following payment or later, subject to routine compliance and records.