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

[Asked by 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

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.