https://www.taxtmi.com/forum/issue?id=2793 Service tax input credit may be denied if invoices are not in the name of the service recipient at the place where services are used; Rule 4(a)(1) requires invoices addressed to the recipient and credits challenged in audit may be regularized only with assessing officer permission. However, credits for telephones and courier services remain claimable if evidence shows the manufacturing unit actually used the services despite a different billing address, and registration of the city office as an input service distributor is recommended for proper allocation. en-us Wed, 16 Feb 2011 12:33:19 +0530 Thu, 23 Jan 2025 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2793 Service tax input credit may be denied if invoices are not in the name of the service recipient at the place where services are used; Rule 4(a)(1) requires invoices addressed to the recipient and credits challenged in audit may be regularized only with assessing officer permission. However, credits for telephones and courier services remain claimable if evidence shows the manufacturing unit actually used the services despite a different billing address, and registration of the city office as an input service distributor is recommended for proper allocation. Discussion-Forum Service Tax Wed, 16 Feb 2011 12:33:19 +0530 https://www.taxtmi.com/forum/issue?id=2793