Duplicate for Transporter

[RAJENDRA KHOMNE]

If duplicate for transporter copy is missing can cenvat credit taken on other copy (original or Triplicate)

Thanks,

Khomne R. M.

AI Summary

CENVAT Credit Claim Possible with Original Invoice; Duplicate Copy Not Required Per Current Rules. Audit Caution Advised. A discussion on a forum addresses whether CENVAT credit can be claimed if the transporter's duplicate invoice copy is missing. Multiple contributors agree that CENVAT credit can be availed using the original invoice copy, as the rules do not specify a particular copy required for credit. It is highlighted that while old circulars suggest seeking permission from authorities if the duplicate is lost, current rules override this requirement. However, concerns are raised about potential audit issues due to the possibility of claiming double credit. The discussion emphasizes understanding past practices to inform current decisions.