TaxTMI 
TaxTMI 
Dear Team,
We have received digital signed invoice copy via e-mail.
Can we avail CENVAT credit on the basis of that invoice print?
Invoice duly digital signed
20 Aug 2012 
2 Replies 
8193 Views Asked by
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. (AI Summary)
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. (AI Summary)