Service tax input credit on Photocopy of Orginal Invoice

[Yogesh Goyal]

Dear Sir,

I want to ask that company can avail service tax input on photocopy of original invoice. Original Invoice lost but company have photocopy of original of Photo copy.

[DR.MARIAPPAN GOVINDARAJAN]

CENVAT credit can be taken based on original invoice.   Credit on photocopy may be taken provided the assessee is able to show the original invoice.  In your case credit cannot be taken.

Dear Sir,

 

I think ..if we lost the original invoice to avail the cenvat credit, it has another option, that is we have to take special permission from the excise commissioner through a letter,  is it correct or wrong ? pls. tell me ..

 

With regards,

Prashanth Kumar

 

[DR.MARIAPPAN GOVINDARAJAN]

If the photo copy of the voucher is attested by the Superintendent of Central Excise of your jurisdiction then credit may be availed.    You have to satisfy him about the genuinety of the invoice.

 

With regards,

M. GOVINDARAJAN

Sir,

 

Thank u for your reply, we need ur service like this .

With regards,

PK

AI Summary

Service tax input credit requires original invoices; photocopies accepted only with attestation or administrative permission.
Service tax input credit requires the original invoice as the primary basis; a photocopy is insufficient unless the original can be produced. If the original is lost, a photocopy may be accepted only after the Superintendent of Central Excise attests the copy upon being satisfied of its genuineness, or where special administrative permission from the Commissioner is obtained. Claimants must establish authenticity and documentary continuity before CENVAT credit is allowed.