Service tax credit on the basis of Commercial Invoice

[sunil mehta]

A pandal shamiana service provider purchases motor van for business purpose.He purchases motor van from a dealer (who is not a 1st stage or 2nd stage dealer).The dealer has issued commercial invoice in name of the service provider wherin details like engine no. and chassis number of van purchased is also mentioned.The dealer provides a copy of the excise bill from original manufacturer (say tata motors) raised in name of dealer. 'Tata motors' bill is for same engine no. and chassis no. for which dealer has sold to service provider. In other words service provider can prove that he has purchased excise paid goods from dealer for which cenvatible invoice copy of tata motors can be shown to stax suptd. Query:-1)Whether service provider can claim cenvat credit on basis of (comm. invoice of dealer &(ii) Tata motors invoice raised in name of dealer? 2)If not ,then whether benefit of proviso to Rule 9(2) can be taken where Dy.collector or Asst. Comm. of stax may allow cenvat credit if said document does not contain all particulars and he is satisfied....."

AI Summary

Cenvat credit eligibility depends on excise registration of the seller; unregistered dealer invoices do not qualify for credit.
Cenvat credit cannot be claimed on a commercial invoice issued by a dealer who is not registered with central excise; one to one identification of goods and production of the manufacturer's excise invoice do not substitute for the dealer's excise registration, and the proviso for curing invoice discrepancies does not validate an invoice that lacks its foundational registration.