https://www.taxtmi.com/article/detailed?id=6333 Rule 9 of the Cenvat Credit Rules permits taking credit on invoices issued by input service providers, and its proviso allows the Assistant/Deputy Commissioner to admit credit even if an invoice lacks particulars, including signature, where the goods or services have been received and accounted for. The Information Technology Act recognises electronic signatures as satisfying signature requirements. Finance Act 2015 and ensuing notifications permit digitally signed computerized invoices and prescribe conditions-use of Class 2/3 digital certificates, prior intimation to officers, separate electronic records per registration, preservation and production requirements-that issuers must follow to secure credit eligibility. en-us Thu, 09 Jul 2015 06:43:33 +0530 Thu, 09 Jul 2015 06:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6333 Rule 9 of the Cenvat Credit Rules permits taking credit on invoices issued by input service providers, and its proviso allows the Assistant/Deputy Commissioner to admit credit even if an invoice lacks particulars, including signature, where the goods or services have been received and accounted for. The Information Technology Act recognises electronic signatures as satisfying signature requirements. Finance Act 2015 and ensuing notifications permit digitally signed computerized invoices and prescribe conditions-use of Class 2/3 digital certificates, prior intimation to officers, separate electronic records per registration, preservation and production requirements-that issuers must follow to secure credit eligibility. Articles Service Tax Thu, 09 Jul 2015 06:43:33 +0530 https://www.taxtmi.com/article/detailed?id=6333