Time limit for availment of credit under Rcm

[Asked by Guest]

Dear Sir, As per new notification 21/2014 under service tax paid partly reverse charge but how to avail partly service tax paid by service provider, please explain in simple words thanks and regards

AI Summary

Reverse charge mechanism: full RCM removes the payment-to-provider condition for input tax credit, partial RCM retains it.
For full reverse charge the payment-to-provider precondition for availing input service credit is withdrawn; for partial reverse charge that precondition remains applicable, as set out in the amended proviso to rule 4(7), with Notification 21/2014 providing the governing text.