Water supply by water tanker for industrial/construction work

[Asked by Guest]

Dear Sir,

One party is supplying water to us for industrial construction work in industry. Bill description written on the bill as Water Supply With Water Tanker.

Somebody advised me is needed to be corrected in bill description as Water Supply With Water Tanker for Industrial purpose.Otherwise we cannot avail CENVAT Credit.

Please explain.

Thanks & Regards,

Sanjay Vasava

AI Summary

Cenvat credit eligibility: invoice wording alone does not determine entitlement; nexus to industrial construction and evidence is decisive.
Entitlement to Cenvat credit for water supplied by tanker hinges on establishing nexus between the input service and the taxable industrial/construction activity and on admissibility under credit rules; omission of the phrase 'for industrial purpose/use' on the invoice alone does not bar credit, though adding that recital may reduce audit disputes and invoice descriptions are often relied upon by auditors.