Availment of Service tax credit

[Guest]

Dear Sir, Pls explain when to avail service tax credit in case of partial reverse charge invoices. Pls explain,thanks and regards

[Mahir S]

After making payment under partial reverse charge.

AI Summary

Service tax credit must be availed only after payment under partial reverse charge, enabling input tax credit post-payment. Credit for services under a partial reverse charge is claimable only after the recipient makes the payment required under the partial reverse charge provision; an invoice alone does not permit availing the service tax credit until the reverse charge portion has been discharged by the recipient.