AUDIT QUARY

[Asked by Guest]

R,sir , We are credit taken of Invoices Expenses like Clearing etc. , Only company name write in the invoices but full address not write . Is credit disallow ? please guide . Regards, SNEHAL SHAH

[rishi mohan]

For claiming/availing credit the particulars like registration no., date, name of the company, address of the premises need to be mentioned.

[Snehal Kulkarni]

Please refer Rule 4A of Service Tax Rules 1944

AI Summary

Service tax credit eligibility hinges on prescribed invoice particulars; missing address or registration details may jeopardize the claim.
Whether input credit under service tax can be claimed when invoices show only the company name but omit the full address: specific invoice particulars are required, including registration number, invoice date, company name and address of the premises, and statutory documentary compliance rules govern entitlement to claim credit.