cenvat credit on computer generated invoice

[Kadayam Ganapathy Subramanian]

Dear Sirs,

The invoices issued by the certain service providers carry a remark,"computer generated invoice - no signature required”. But the audit party has raised objections that the invoices are invalid as they are not signed and so no credit can be taken.

Suggest solution to come out of the above audit objection.

Regards,

K.G Subramanian

subramaniankg at the rate of microlabs.in

 

AI Summary

Unsigned computerised invoices: cenvat credit questioned where supplier authentication and corroborative proof are absent.
Availability of cenvat credit on unsigned computerised invoices is doubtful where supplier confirmation or corroborative correspondence is absent. The Service Tax Rules and Cenvat Credit Rules require invoices to meet formal requisites; unsigned computerized invoices may be susceptible to misuse and, without documentary evidence of issuance, payment and receipt of services, an assessee may fail the prima facie test for credit entitlement, leading to procedural safeguards such as directed pre deposit pending final adjudication.