Under Partial Reverse charge duty paid

[NANDA H.L.]

Dear Experts,

Under Partial Reverse Charge (we are service receiver) towards Security Agencies we have paid the Service Tax duty in Mar 2014. We have not taken the credit for the same. Shall we take credit based on the E-receipt duty paid challan in this month? Pl clarify

[SHIVKUMAR SHARMA]

Yes, You can take cenvat credit in this month on the basis of E-Receipt Challan(GAR-7)

Shivkumar Sharma

[Mahir S]

Sir,

I guess such credit is not eligible to u.

[Krishan Gopal]

Dear Nanda,

Cenvat claim with in one year from April 1, 2015.

Gopal

[Ganeshan Kalyani]

you could have claimed such credits but since the time period to claim the credit is elapsed you can certainly cannot take the credit.

AI Summary

Cenvat credit eligibility after partial reverse charge payment disputed; conflicting advice on GAR-7 documentation and time-bar applies. Whether a service receiver who paid service tax under the partial reverse charge for security agency services in March 2014, but did not take credit then, can now claim cenvat credit on the basis of the GAR-7 e-receipt challan is contested: one forum reply permits credit based on the GAR-7, while other replies state the credit is unavailable because the time limit for cenvat claims has elapsed.