https://www.taxtmi.com/forum/issue?id=114618 The one year temporal restriction on availing input/service tax credit applies to recipients paying tax under the reverse charge mechanism because the recipient is deemed a provider; taking credit under RCM therefore requires compliance with standard documentary conditions (supplier invoice, self invoice where applicable, and challan evidencing cash deposit). A dispute exists whether the limitation period runs from the supplier's invoice or from the challan/self invoice date; point of taxation rules and tribunal authority supporting self invoice are invoked, but the matter is unsettled and may need judicial determination. en-us Tue, 12 Feb 2019 16:44:28 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114618 The one year temporal restriction on availing input/service tax credit applies to recipients paying tax under the reverse charge mechanism because the recipient is deemed a provider; taking credit under RCM therefore requires compliance with standard documentary conditions (supplier invoice, self invoice where applicable, and challan evidencing cash deposit). A dispute exists whether the limitation period runs from the supplier's invoice or from the challan/self invoice date; point of taxation rules and tribunal authority supporting self invoice are invoked, but the matter is unsettled and may need judicial determination. Discussion-Forum Service Tax Tue, 12 Feb 2019 16:44:28 +0530 https://www.taxtmi.com/forum/issue?id=114618