CREDIT OF INPUT SERVICE

[ANIL KUMAR]

Respected sir

OUR UNIT ENTERED INTO EXCISE LIABILITY FROM 01.10.2014.WE HAVE RECEIVED SECURITY and MAN POWER BILL IN MIDDLE OF THE MONTH OF SEPTEMBER FOR WHICH AMOUNT PAID IN MONTH OF OCTOBER.
THERE ARE TOTAL TEN BILLS OUT OF WHICH TWO BILLS FOR SECURITY AND OTHER EIGHT BILLS FOR MANPOWER.THE DETAILS OF BILL IS AS FOLLOWS.

01. SECURITY BILL :- ONE BILL FOR THE MONTH OF APRIL and ONE FOR JUNE
02. MANPOWER BILL :- TWO BILLS FOR MONTH OF JUNE and SIX FOR AUGUST.

PLEASE SUGGEST WHETHER WE TAKE CREDIT AS SERVICE INPUTS FOR THIS BILL IN MONTH OF OCTOBER 2014 AS WE DEPOSITED AMOUNT THROUGH CHALLAN IN MONTH OF OCTOBER

REGARDS

AI Summary

Cenvat Credit Eligibility: Claim allowed for October security bills, ineligible for April due to six-month rule change. A user inquired about the eligibility to claim Cenvat credit for service tax on security and manpower bills received in September and paid in October, after their unit became liable for excise in October 2014. Two responses were provided. The first response confirmed the ability to claim the credit. The second response highlighted a rule change, stating that Cenvat credit cannot be claimed after six months from the invoice date, rendering the April security bill ineligible but allowing credit for the remaining invoices.