Service tax invoice issued in the name of General manager addressing to factory address

[Guest]

Dear Sir, If the Service tax invoice is raised in the name of General Manager addressing to Company's factory address and service also received at factory. Can we avail Service tax credit for the same. Thanks and regards, Sandesh Shinde

[DR.MARIAPPAN GOVINDARAJAN]

Yes, it can be taken and utilized.

[Himansu Sekhar]

---

Definitely, subject to the conditions and limitations of rule 2(l)

[Nash Industries I Pvt Ltd]

yes allowed.

Regards

S.Ramaswamy

[KASTURI SETHI]

Yes. Credit can be availed. It cannot be treated as personal.

[YAGAY andSUN]

Since, the services were provided and utilised at your factory premises, therefore such minor discrepancy would not have any impact for availment of CENVAT credit on such services. In our view also, CENVAT credit can be availed but subject to the provision of CENVAT credit Rules, 2004 as amended from time to time.

[Ganeshan Kalyani]

With due respect to my collegue expert, my view is as per rule 4A of Service Tax Rules, 1994 the name and address of the person receiving taxable service has to be mentioned on the face of the invoice. Though the service is availed at factory but proving the same to the auditor that it was clerical error of the person raising invoice would be difficult.

[Ganeshan Kalyani]

Better option would be get revised invoice.

[KASTURI SETHI]

It cannot be termed as clerical error. It is not even error. Cenvat Credits are liberal in this context. There is a plethora of judgements on the issue. The department is also liberal in this aspect. I hope Sh.Ganeshan Kalyani Sir agree to this logic. Thanks & Regards.

[YAGAY andSUN]

It is quite obvious that views of expert may be different from each other, and one's view should not be imposed on other person. However, when any disputed question is settled by court, then, there should not be any reason to accept the settled legal position as experts/consultants/lawyers/advocates can only argue the matter but the it is the jurisdiction of the court to settle it. In this matter also it is a settled legal position that CENVAT credit in such scenarios would be available.

[KASTURI SETHI]

M/s.YAGAY AND SUN,. Dear Sir, Your views are full of logic and reasoning.

[Ganeshan Kalyani]

What we can do if system is such that the able advocate impresses upon the subject of discussion in the court in an efficient manner that though the case would have went otherwise get passed in his favour . There are plethora of such judgement if reopened then the originality will be different. But because of lack of money with the applicant or opponent cannot offord efficient advocate (with due respect to lawyer fraternity) the case does not progess in right direction. There are so many practical examples we notice in our day to day life where a victim knows what is right, but he step back in fear of police, court and high fees of advocate. The victim come out of his house and run to a court to seek justice but as soon as he nears court gate, the advocates rushes to him/her to offer help. The advocate show so much sympathy that the victim vomits all the truth and advocate starts his meter. Slowly the advocares drafts the petition /application and shows to the victim who gets impressed with the drafting. After going through the draft the victim gets shocked to hear the advocate's fee. Then he slowly builds up his mind to withdrawing the case. In fact the application itself.

The distance from the court gate to the courtroom which seems a 3 minute walk takes so much ,may be a months to reach there and victim decides to walk out. He has other responsibility too i.e. to earn for the Family. He does not have time and money and patience to narrate the story to each advocate if thought of changing the advocate charging reasonable fee.

In a situation where If the advocate who charges less fees is appointed by victim then he tend to argue less. His study to dig out the fact is limited. Ultimately he looses the case. And the winner is happy and the ruling is remembered as judgment. Then whoever refers says, that if High Court or Supreme Court decides or passes an order the Consultant or advisor or the person referring the case should not have reason not to accept the ruling. How far it is logical? How far the ruling in courts are judgements favouring victims?

All these are debates. A rhetoric questions. Isn't it.

[YAGAY andSUN]

Yes, only advocates are allowed to argue the matters in the court rooms. However, nice observation about the legal system. However, soon it will be changed. We are hopeful.

[KASTURI SETHI]

Dear Sirs,. Not only nice observations on legal system but also see the high quality of drafting. Sh. Kalyani has improved a lot on drafting aspect. Credit goes to his regular participation in Discussion Forum and especially his hard work and determination and, in turn, credit to TMI for creating such platform for exposure of one's talent and knowledge.

[Ganeshan Kalyani]

Thank you so much Sri Kasturi Sir and M/s. Yagay and Sun for your pats / complement . I also thank TMI to have given such a nice platform to learn , explore and excel. Thanks.

AI Summary

Cenvat credit available when services are utilised at premises despite invoice naming an officer, subject to rule compliance. CENVAT/service tax credit may be availed where the taxable service was provided and utilised at the factory even if the invoice names the General Manager, provided the claim meets the conditions and documentary requirements of the CENVAT Credit Rules; however, a contrary view invokes the invoice name-and-address requirement and recommends obtaining a revised invoice to avoid audit challenge.