Invoice duly digital signed

[P Ovhal]

Dear Team,

We have received digital signed invoice copy via e-mail.

Can we avail CENVAT credit on the basis of that invoice print?

[JAMES PG]

As per Rule 4 A of service tax rule, every person providing a taxable service shall issue an Invoice or bill as the case may be signed by such person or a person authorised by him. 

Digital signature is valid only for Income Tax and not for Excise & Service Tax  Cenvat credit taken against digitally signed/scanned signature etc is likely to be disallowed

 

[YAGAY and SUN]

There is no such provision enthrusted in the CES and CER to get the Invoices, digitally signed.

AI Summary

Digital signature validity: Excise and service tax regimes may not recognize digital invoices for CENVAT credit claims. The advisory states that digital signatures, while valid for Income Tax, are not accepted under the excise and service tax invoicing framework; CENVAT credit claimed on digitally signed or scanned invoices is likely to be disallowed, and there is no provision in the Central Excise Rules or related service tax rules expressly authorising digitally signed invoices to support CENVAT credit.