Av ailment of CENVAT Credit on Electronically / Computer Generated Invoice

[Pradeep Jain]

Sir,

 

We are getting Electronically / Computer Generated Invoice from :-

1-our Freight Fowarder for our Export and Import Shipment and

2- from the Banks

 

Following mentioned on the said invoice:-

' This is an electronically / computer  generated invoice. It does not require a signature. It should be considered an ORIGINAL.

Our Query is that:-

Is the above said document is valid for availment of CENVAT Credit or the CENVAT Credit can be availed on the basis of the said invoice.

 

Regards

 

Pradeep Jain

AI Summary

Validity of Unsigned Electronic Invoices for CENVAT Credit Under CENVAT Credit Rules, 2004 Questioned; Clarification Needed A user inquired about the validity of electronically or computer-generated invoices for availing CENVAT Credit, specifically from freight forwarders and banks, which state they are original and do not require a signature. One respondent noted that the CENVAT Credit Rules, 2004, do not explicitly address this issue and suggested seeking clarification through an advance ruling. Another respondent emphasized that invoices must be authenticated by an authorized signatory to qualify for CENVAT Credit, implying that unsigned invoices could result in credit rejection. A third party asked if there were any notifications or judgments supporting the use of such invoices.