Inclusion of Category of services on Invoice

[Yatin Bhopi]

I am the service receiver, to avail the service tax credit on the input invoice, the mention of category of services by the service provider on invoice is mandatory?

If the category of service is not mentioned, can service tax authorities, disallow the credit/set off to us?

[JAMES PG]

As per Rule 4 A of service tax rule 1994, Invoice should contain description, classification and value of taxable service provided or to be provided. 'Classification' mentioned in the Rule is nothing but category of service as per Sec 65(105).  Post 1.07.12, there is no requirement as to the category of services.

Cenvat credit cannot be denied simply for the reason that Category of service is not mentioned in an Invoice as this is purely of technical nature

AI Summary

Classification of services omission on invoice should not bar cenvat credit if substantive invoice particulars are present. Omission of the service category on an invoice does not automatically defeat entitlement to Cenvat credit. Rule 4A requires description, classification and value of taxable service; 'classification' corresponds to category of service. Following the change from 1 July 2012, there is no requirement to state the category on the invoice, and the absence of the category is a technical defect that should not justify denial of Cenvat credit where description and value are otherwise present.