28 August 2010
x, service receiver has made the payment in advance (along with service tax) but he is yet to receive an invoice from Y service provider. Can he avail the cenvat credit of the service tax paid by him on advances? give relevant provision?
31 August 2010
For taking Cenvat credit, duty paying documents is necessary Under cenvat credit rule 9(1)(f) prescribes some documents for availing cenvat, inthat Invoice of service provider also there.so with out the document evidence the cenvat cannot be avalied