https://www.taxtmi.com/forum/issue?id=107310 A six month limitation to avail Cenvat credit is effective from 01.09.2014. For full Reverse Charge, credit may be availed once the recipient pays the tax to the government even if the supplier has not been paid. For Partial Reverse Charge, Rule 4(7) proviso requires payment of both the tax and the value of the input service to the supplier; if the service value is unpaid and six months from invoice date have passed, credit cannot be claimed. en-us Wed, 10 Sep 2014 12:02:48 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107310 A six month limitation to avail Cenvat credit is effective from 01.09.2014. For full Reverse Charge, credit may be availed once the recipient pays the tax to the government even if the supplier has not been paid. For Partial Reverse Charge, Rule 4(7) proviso requires payment of both the tax and the value of the input service to the supplier; if the service value is unpaid and six months from invoice date have passed, credit cannot be claimed. Discussion-Forum Service Tax Wed, 10 Sep 2014 12:02:48 +0530 https://www.taxtmi.com/forum/issue?id=107310