TIme limit of One year whehter applicable to Input Service distributor, Service Tax

[SANDESH SHINDE]

Dear Sir,

Please explain whether time limit of one year for availing Input Services credit will be applicable to Input Service Distributor also. Please give us any references regarding this. Thanks & regards.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

The time limit of one year is applicable to Input Service distributor also. Conditions for taking of credit is same for manufacturer, Output service provider and input service distributor.

[Mahir S]

Yes Sir, as rightly explained above.

[KASTURI SETHI]

I agree with the views of both experts.

[surya narayana]

Dear sir

whatever stated by Mr. Rajagopalan is absolutely correct and need no further inputs