Service tax invoice raised in doller $

[Yatin Bhopi]

Dear expert

We have received bills from shipping line company for recovering manifest charges. They have issue bill in
Dollar and they are registered under service tax. They have charged service tax (in Dollar).

my query is: 1. whether service provider can issue invoice in dollar? if yes then whether we can avail CENVAT on these invoices

AI Summary

Foreign currency invoicing: record exchange rate on invoice to determine service tax value and claim Cenvat credit.
A service provider can issue an invoice in foreign currency when the contract is in that currency; the invoice should state the exchange rate so that the value for service tax is determinable. The recipient may use the invoice exchange rate to account for the transaction and avail Cenvat credit, or alternatively use the bi monthly foreign exchange rate published by the Central Government for conversion into domestic currency.