https://www.taxtmi.com/forum/issue?id=110968 Credit must generally be availed within one year from the supplier's invoice date; payment to the supplier does not determine that period. If credit is availed but the recipient fails to pay the supplier within three months of bill receipt, the credit must be reversed and can be re availed after payment. If service tax is paid by the recipient under reverse charge, the time limit runs from the date of tax payment (challan), not the invoice. en-us Tue, 27 Sep 2016 11:10:21 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110968 Credit must generally be availed within one year from the supplier's invoice date; payment to the supplier does not determine that period. If credit is availed but the recipient fails to pay the supplier within three months of bill receipt, the credit must be reversed and can be re availed after payment. If service tax is paid by the recipient under reverse charge, the time limit runs from the date of tax payment (challan), not the invoice. Discussion-Forum Service Tax Tue, 27 Sep 2016 11:10:21 +0530 https://www.taxtmi.com/forum/issue?id=110968