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    <title>Service tax input credit on Photocopy of Orginal Invoice</title>
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    <description>Service tax input credit requires the original invoice as the primary basis; a photocopy is insufficient unless the original can be produced. If the original is lost, a photocopy may be accepted only after the Superintendent of Central Excise attests the copy upon being satisfied of its genuineness, or where special administrative permission from the Commissioner is obtained. Claimants must establish authenticity and documentary continuity before CENVAT credit is allowed.</description>
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      <description>Service tax input credit requires the original invoice as the primary basis; a photocopy is insufficient unless the original can be produced. If the original is lost, a photocopy may be accepted only after the Superintendent of Central Excise attests the copy upon being satisfied of its genuineness, or where special administrative permission from the Commissioner is obtained. Claimants must establish authenticity and documentary continuity before CENVAT credit is allowed.</description>
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