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 

AI Summary

Manufacturing unit queries input credit timing for service tax on freight; credit available post-payment. A manufacturing unit with a service registration for Goods Transport Agency (GTA) inquired about when they could claim input credit for a service tax paid online on September 5, 2013, for freight incurred in August 2013. They asked whether the credit could be claimed in August or September. The response indicated that GTA credit could be availed anytime after the payment is made, preferably in cash.