Computer generated Invoice and requires no signature

[P Ovhal]

My question is on availment of CENVAT Credit based on computer generated Invoice’s written as it’s a “Computer generated Invoice and requires no signature”

Can CENVAT availment is possible as per law for such kind of invoices?

Provided that :

1)      Information Technology (IT) notification No 735 dated 29/11/2004 says Digitally signed electronic records (i.e. bills/invoice/statement/reports) treat as authenticated record/document as per Digital Sign is prescribed in para 4 in the said notification.

2)      CBEC Notification No 33/2000-CE(NT) says invoice generated on computer shall not be pre-authenticate 

Query:

1)      Notification No 33/2004 CE(NT) says only about pre-authentication but signature is required?

2)      Service Provider Send without signed hard copy of Invoice and mentioned on it “Computer generated Invoice and requires no signature” can this document was valid for CENVAT Credit?

Please advise

AI Summary

CENVAT Credit Eligibility: Invoices Must Be Signed Per Service Tax Rules Despite IT Notification No 735 and CBEC No 33/2000 A query was raised regarding the eligibility to avail CENVAT Credit based on computer-generated invoices that require no signature. The discussion referenced IT Notification No 735, which treats digitally signed documents as authenticated, and CBEC Notification No 33/2000-CE(NT), which states that computer-generated invoices need not be pre-authenticated. The replies indicated that for CENVAT Credit, invoices must bear signatures of authorized signatories as per Service Tax Rules and the Finance Act, 1994. While pre-authentication is not necessary, invoices still need to be authenticated post-generation.