https://www.taxtmi.com/forum/issue?id=968 Whether an employer may avail Cenvat credit on mobile phone service tax paid where bills are paid by the employer but invoices are in employees' names: one view, citing a tribunal decision, finds credit available under the Cenvat Credit Rules, 2004 because no provision expressly prohibits such credit and timing is governed by payment and invoice particulars; another view relies on Rule 9 and Service Tax invoice requirements, noting that invoices naming only employees and reimbursements as perks preclude self credit absent divisional authority permission under the proviso to sub rule (2) of Rule 9. en-us Tue, 25 Nov 2008 11:05:43 +0530 Thu, 23 Jan 2025 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=968 Whether an employer may avail Cenvat credit on mobile phone service tax paid where bills are paid by the employer but invoices are in employees' names: one view, citing a tribunal decision, finds credit available under the Cenvat Credit Rules, 2004 because no provision expressly prohibits such credit and timing is governed by payment and invoice particulars; another view relies on Rule 9 and Service Tax invoice requirements, noting that invoices naming only employees and reimbursements as perks preclude self credit absent divisional authority permission under the proviso to sub rule (2) of Rule 9. Discussion-Forum Service Tax Tue, 25 Nov 2008 11:05:43 +0530 https://www.taxtmi.com/forum/issue?id=968