16 October 2015
Our client had availed input tax credit of an eligible service, after making due payment to the service provider.
The invoice issued by the service provider is not in accordance with the rules prescribed under service tax laws & lacking few elements.
The Superintendent has objected the same & has rejected our credit claim.
We are of the view that this is not our lookout whether the party issues proper invoice or not. So far as we have paid him & credit is allowed under the law, we are well within the boundaries. If the department has issues with the invoice pattern, they them self raise the issue to the said service provider, not us.
Please guide whether our stand is up to the mark.