Cenvat Credit on tax invoice only

[Guest]

Dear Sir,

We have taken Credit of suppliers invoice on which he mention the Retail Tax invoice not mention duplicate for transporter or Original for buyer so should we eligible for Cenvat credit on that invoice of need to reverse.

The Excise office taken objection during the EA-2000 Audit and saying for reverse.

Please give you opinion what can we do. In this if we talked with supplier and take the duplicate for transfer then it is ok or not ?

2) In some service tax invoice also service provider not mentioned full our factory address only Mention factory Name in that case it not eligible for input service . If no can we take the revise invoice from service provider putting our full factory address because the service provider is our local he will be agree for providing the invoice with full address.

So please guide us what is possible in our case.

3) When we import some material by air DHL Express Ltd cleared the material and paid the custom duty in this he generate the courier bill of entry combined from 10 parties and he provide us the photocopy of this courier bill of entry on this photocopy of Bill of entry can we take Cenvat credit of CVD and AED or not ?

Excise Office denied the cenvat credit stated that courier bill of entry not a valid document for cenvat Credit as per cenvat Creit Rule-2004.

Regards

Swapneswar Muduli

Regards

Swapneswar

[MUKUND THAKKAR]

We have taken Credit of suppliers invoice on which he mention the Retail Tax invoice not mention duplicate for transporter or Original for buyer so should we eligible for Cenvat credit on that invoice of need to reverse.

please refer cenvat credit rules not specify any copy for availment of cenvat credit..

.3) When we import some material by air DHL Express Ltd cleared the material and paid the custom duty in this he generate the courier bill of entry combined from 10 parties and he provide us the photocopy of this courier bill of entry on this photocopy of Bill of entry can we take Cenvat credit of CVD and AED or not

As per my views

s per Para 2 of Circular No.31/2007 (cus) dated 29-08-2007 (reproduced below), the assessee is required to file Normal Bill of Entry, as per the Bill of Entry (Forms) Regulations, 1976 which serves as the document for claiming CENVAT Credit:-

2. Board has examined the issues. Circular No. 56/95-Cthem. dated 30/5/95 prescribes for assessment and clearance of goods imported by Courier Mode. These general instructions are followed for clearance of courier consignments. Additional guidelines have been prescribed vide Circular No.85/1998-Cthemtoms dated 13/11/1998. Para 6 of the Circular No. 56/95-Cthem suggest that when any consignee wishes to claim MODVAT (now CENVAT) credit, he should be advised to file the normal Bill of Entry, as per the Bill of Entry (Forms) Regulations, 1976. This will serve as the document for claim of MODVAT. In no case is the customs to issue separate certificates for this purpose. Accordingly, it is clarified that whenever consignee intends to take CENVAT credit on imported goods, normal Bill of Entry may be filed. This Bill of Entry may be used by the importer for taking CENVAT credit on any imported goods, as per clause (c) of rule (9) of CENVAT Credit Rules,2004.

[Suryanarayana Sathineni]

Dear Friend,

I concur with the views expressed by Mr. Swapneshwar ji.

Further and to state simply that Rule 11 of CER 2002 specifies about the contents of the Excise Invoice and Cenvat credit Rules,2004 specifies certain documents on which credit can be taken. One among such documents eligible for taking credit is manufacturer's invoice and there is no specific mention of Duplicate which was there earlier. Hence, the objection raised by the Audit have no force.

Regards

Suryanarayana

[Kadayam Ganapathy Subramanian]

Mumbai Tribunal decisions reported in 2016 (2) TMI 555 & 2016 (2) TMI 638 has held that the credit on photo copy of courier bill of entry is eligible for credit even such consolidate courier bill of entry contains consignments of various importers.

This is for kind information.

K.G Subramanian

 

[Ganeshan Kalyani]

Sri Ganapathy Sir, can you mention the name of Case you referred to. .Thanks.

AI Summary

Cenvat credit on invoices hinges on meeting statutory invoice and customs document requirements for claimability. Cenvat credit depends on fulfilment of statutory invoice and customs document content requirements rather than labels like 'duplicate' or incomplete addresses; where deficiencies exist a revised supplier/service invoice or a normal Bill of Entry should be obtained, and photocopies of consolidated courier Bills of Entry have been treated by authorities as potentially sufficient for import duty credit subject to circular guidance and rule based conditions.