Claim of cenvat credit on computer generated invoice
This query is : Resolved
24 July 2014
Hi,
Whether the computer/system generated Airline ticket Invoice (issued by Travel Agent) that does not have any signature on it, can be taken as valid document in order to claim Cenvat Credit of JN Tax (paid by the airlines and is part of the ticket cost) by the customer? Here the customer is the corporate customer of the travel agent.
Thanks, Pankaj Prasad
Whether the computer/system generated Airline ticket Invoice (issued by Travel Agent) that does not have any signature on it, can be taken as valid document in order to claim Cenvat Credit of JN Tax (paid by the airlines and is part of the ticket cost) by the customer? Here the customer is the corporate customer of the travel agent.
Thanks, Pankaj Prasad
24 July 2014
CENVAT credit can be availed.
24 July 2014
Thanks Mr Lakhotia, it would be good if you could share the specific provisions from the competent acts ie.,service tax or IT act.
24 July 2014
Refer Rule 9 of the CENVAT credit rules 2004. There is no mention of requirement of signature. Also refer to the Proviso to Sub-Rule (1) which reads as under -
"Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit;"
"Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit;"
24 July 2014
CENVAT credit has nothing to do with the IT Act.
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