TaxTMI 
TaxTMI 
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.
Service tax input credit on Photocopy of Orginal Invoice
04 Jul 2013 
4 Replies 
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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. (AI Summary)
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. (AI Summary)