Cenvat credit

[yateen vyas]

Sir,

To avail Cenvat credit on service tax bill, pre-printed serial is required on bil or not.

 

[YAGAY and SUN]

Accordingly to the Coca Cola judgment preprinted serial number is not the requirement to avail the CENVAT credit, even hand written serial numbers will fulfil the requirement.

AI Summary

Cenvat credit: handwritten invoice serial numbers suffice for claiming input credit, pre printed serials not mandatory.
Availability of Cenvat credit on service tax invoices does not depend on the invoice bearing a pre printed serial number; a handwritten serial number on the bill satisfies the formal requirement for claiming Cenvat credit.