Cenvat Credit

[Ranbir Singh]

Sir,

we are service providers, Can we take Service tax input credit on the basis of Performa invoices raised by our sub-consultants. is there any rules, notifications regarding this in service tax.

AI Summary

Service Tax Input Credit Eligibility Questioned: Can Proforma Invoices from Sub-Consultants Be Used Under Rule 4A(1)? A service provider inquired about the eligibility to claim service tax input credit based on Proforma invoices from sub-consultants. One respondent stated that if the documents comply with sub-rule (1) of Rule 4A of the service tax regulations, credit can be taken. Another respondent countered that Proforma invoices are not valid documents for availing CENVAT credit on input services.