cenvat credit allowed on input services

[bhagyashree sathe]

In case of the partnership firm, some of the bills for input services such as mobile, vehicle maintenance etc are in name of the partners.  As per Income tax law, these are treated as businsess expenditure.

So in our view, these bills for services should be allowed for cenvat credit.

Is there any caselaw to strengthen this view?  Any article or experience or opinion is welcome on this.

AI Summary

Cenvat credit eligibility: invoices must be in registered firm's name under service tax; dual benefit not permitted.
Cenvat credit may be claimed only by the registered taxable person for input services when procurement and invoices are in the name of that registered entity; the claimant bears the burden of proof by maintaining records of receipt, consumption and duty paid. Invoices issued in individual partners' names do not automatically entitle the partnership firm to cenvat credit and such bills are treated as business expenditure for income tax, so duplicate benefit is not appropriate.