https://www.taxtmi.com/forum/issue?id=3794 Cenvat credit may be claimed only by the registered taxable person for input services when procurement and invoices are in the name of that registered entity; the claimant bears the burden of proof by maintaining records of receipt, consumption and duty paid. Invoices issued in individual partners' names do not automatically entitle the partnership firm to cenvat credit and such bills are treated as business expenditure for income tax, so duplicate benefit is not appropriate. en-us Wed, 08 Feb 2012 14:54:17 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3794 Cenvat credit may be claimed only by the registered taxable person for input services when procurement and invoices are in the name of that registered entity; the claimant bears the burden of proof by maintaining records of receipt, consumption and duty paid. Invoices issued in individual partners' names do not automatically entitle the partnership firm to cenvat credit and such bills are treated as business expenditure for income tax, so duplicate benefit is not appropriate. Discussion-Forum Service Tax Wed, 08 Feb 2012 14:54:17 +0530 https://www.taxtmi.com/forum/issue?id=3794