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?

AI Summary

CENVAT Credit Disallowed for Digitally Signed Invoices: No Provision in Central Excise and Service Tax Rules A query was raised about whether CENVAT credit can be availed based on a digitally signed invoice received via email. One respondent clarified that, according to service tax rules, invoices must be signed by the service provider or an authorized person, and digital signatures are valid only for income tax purposes, not for excise and service tax. Another respondent confirmed that there is no provision in the Central Excise and Service Tax rules allowing for digitally signed invoices, suggesting that CENVAT credit on such invoices would likely be disallowed.